TMI Blog2018 (2) TMI 997X X X X Extracts X X X X X X X X Extracts X X X X ..... nt have collected lesser amount of duty and or/ nothing more than what is stated in their invoices or the excise duty indicated on the invoices - there is no case made out by the Revenue of unjust enrichment. Matter remanded with the direction to the Assistant Commissioner/Deputy Commissioner to allow the refund subject to verification - appeal allowed by way of remand. - E/2171/2011-EX[SM] - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant that the provisional value of clearances is fixed at ₹ 10,600/- per MT for payment of duty provisionally for the period up to 19/01/2010. 3. Subsequently, post clearances the appellant vide their refund letter dated 10th June, 2010 applied for refund of ₹ 13,07,981/- along with documents in support, namely extract of RG-1 for the month of October, 2009, ER-1, personal Ledg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eir buyers ₹ 60,05,021/- which fact is evident from the invoices raised. 4. Being aggrieved the appellant preferred appeal before Learned Commissioner (Appeals) who was also pleased to reject the appeal upholding the order of rejection of refund on the ground of unjust enrichment. 5. Being aggrieved the appellant is before this Tribunal. The Learned Counsel states that there is an erro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting the assessable value at ₹ 10,660/- per MT instead of paying duty on the transaction value at the time of clearance. The excess amount has been wholly paid out of pocket by the appellant and there is no case of having collected the amount refundable or any part of it from their buyers. The Learned Counsel also demonstrates from some sample invoices and also from the chart prepared for cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd circumstances, I allow this appeal by way of remand with the direction to the Assistant Commissioner/Deputy Commissioner to allow the refund subject to verification, if the appellant have collected any amount more than what is stated in their invoices. Such excess amount only will be liable to be rejected if the assessee fails to satisfy on the issue of unjust enrichment. I further direct, to c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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