TMI Blog2018 (11) TMI 905X X X X Extracts X X X X X X X X Extracts X X X X ..... This amount is eligible to be refunded in consequence of claim under section 11B of Central Excise Act, 1944. It is only when the first buyer trained in those goods, or even uses those goods for the manufacture of further excisable goods, that the question of the lag between the charging of duty at the time of clearance and the disclaiming of such duty becomes relevant to ascertainment of having born the incidence of duty. Such is not the case in the present dispute - the test of ‘unjust enrichment’ is overcome. Appeal allowed - decided in favor of appellant. - APPEAL NO: E/496/2010 - A/87864/2018 - Dated:- 6-11-2018 - Shri C J Mathew, Member (Technical) And Shri Ajay Sharma, Member (Judicial) Shri RV Shetty, Advocate for app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Representative. The facts pertaining to the dimensions of signage supplied by appellant to M/s Mumbai International Airport Ltd are not in dispute. It is the contention of central excise authorities that the value of the goods, at the time of clearance, as denominated in the work order, is the appropriate assessable value and that subsequent modification after the goods had been supplied would not stand the test of law in the claim of having discharged excess duty liability. 4. From the impugned order, it would appear that the thrust of justification for rejection of the claim is not on the factum of the alteration in size, which remains undisputed, but on the apparent carelessness on the part of the appellant, not lacking expertise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adras v. Addison Co Ltd [2016 (339) ELT 177 (SC)] to urge us in upholding the impugned order owing to the settled and legal position thereby that a subsequent issue of credit/debit note would not alter the value of the goods assessed at the time of clearance. 7. The counter of Learned Counsel that these decisions, pertaining to alteration in value of goods that were contracted to be supplied, would not apply to their goods, which were substitutes for, and in accordance with amendment of, work order in which the unit price was not altered by obvious oversight appears to be credible. We find it more important to take notice that the decisions of the Hon ble Supreme Court supra does not direct discard of all such notes; the facts, narrat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e been established. This amount is eligible to be refunded in consequence of claim under section 11B of Central Excise Act, 1944. 9. It is also necessary to turn to the issue of unjust enrichment embodied in section 11B of Central Excise Act, 1944 which may have precluded release of the refund to the appellant but, instead of being retained in Consolidated Fund of India, is transferable to the Consumer Welfare Fund. The sequence is unambiguously clear: application for refund, eligibility for refund, beneficiary of the refund. The original authority appears to have confounded the sequence in a parallel finding. The first appellate authority has not distanced itself from this finding. 10. It is with the determining of recovery of exce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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