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M/s. Shri Vitthal SSK Ltd. Versus Commissioner of Central Excise, Pune-II

2018 (1) TMI 526 - CESTAT MUMBAI

Refund claim of amount paid under protest - unjust enrichment - Held that: - It has to be seen as to whether the deposits were made by the appellant subsequent to the sale invoices and at the instance of their jurisdictional central excise authoritie .....

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y of remand. - E/87462/17 - A/91521/2017 - Dated:- 15-12-2017 - Mrs. Archana Wadhwa, Member(Judicial) Shri J.N. Somiya, Advocate for the Appellant Shri M.K. Mall, AC(AR) for the Respondent ORDER Per Mrs. Archana Wadhwa. The appellants are engaged in .....

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on the bagasse sold after May 08, the appellants had paid an amount of ₹ 9,04,979/-(equal to 10%/5% of the selling price of bagasse) under protest, on the value of bagasse sold during the period from Oct. 09 to Mar. 10. On the same line, the a .....

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ause cum demand notices dated 04.11.2010 and 06.09.2011 demanding an amount of ₹ 29,10,367/- (i.e. 10%/5%/6T% on the value of the bagasse sold by them during the period from May 08 to Mar. 11). The said demands were upheld by the Additional Com .....

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ide the orders of the lower authorities vide its final order dated 31.07.2012 and allowed the appeals with consequential relief. 3. As a consequence the appellant filed refunds of duty paid by them, which stands rejected by the authorities below on t .....

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s of unjust enrichment get attracted. (2) The appellant had produced on record the Chartered Engineer s certificate undertaking that the said amount has not been recovered from the customers, to whom the bagasse was sold. That the said was paid by th .....

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st enrichment is not applicable to refund of pre-deposits. 4. They have further submitted that the amount payable under Rule 6 of CCR, 2004 is not a C.Ex., duty and the bar of unjust enrichment is applicable only to the refund of wrongly paid as C.Ex .....

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. v. CCE [2012 (274) ELT 543 and Hawshin Automotive India Ltd. v. CCE [2007 (218) ELT 703 (affirmed by the Hon ble High Court as reported in 2014 (304) ELT A-16, in support of their above plea. 5. On going through the impugned orders, I agree with th .....

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