TMI Blog2019 (3) TMI 948X X X X Extracts X X X X X X X X Extracts X X X X ..... effect, the appellant have made a joint certificate between the appellant and the buyers of the goods wherein it is certified that the excess duty paid shows recoverable in the invoice as adjusted in the subsequent payment from the customers. Therefore with this evidence, it is clear that incidence was not passed on to the ultimate buyer of the goods. It is clear that incidence was not passed on to the ultimate buyer of the goods. It is also observed that the appellant have obtained a Chartered Accountant certificates wherein it was certified that the amount of refund amount has been shown as amount Receivable/Recoverable from the Revenue that means the said amount was not otherwise passed on in any manner either to the buyer or to any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that they had cleared Motor spirits and High Speed Diesel to their various depots and other OMCs (Oil Manufacturing Companies) on 4th 5th June, 2008 at the higher rate of duties due to some technical limitation (the system could be update ) though the Finance Ministry, by virtue of Notification No. 30/08-CE dated 04.06.2008, reduced the rate of duty. This resulted into excess payment of duty which was claimed as refund by the appellant. The refund has been sanctioned by the adjudicating authority vide Order-in-Original dated 30.10.2009. However, the refund amount has been credited to Consumer Welfare Fund under Section 11B of Central Excise Act, 1944 read with Section 11B of the Act. Being aggrieved by the Order-in-Original the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 02) ELT 67 (T) CCE Vs. LOCL 2008 (228) ELT 131 (T) Dabur India Ltd. Vs. CCE 2008 (225) ELT 497 (T) Flat India Pvt. Ltd. Vs. CC (Import) 3. He further submits that in absence of any counter to the Chartered Accountant s clear cut certificates certifying that non-inclusion of differential higher duty and accounting of the differential higher duty to the head Amounts Receivable/Recoverable from the Revenue the Department cannot apply the principle of unjust-enrichment, unless it produces counter evidence of another Chartered Accountant or expert in the field. In this context, he placed reliance on the following judgments. Mangal Textile Mills Pvt. Ltd-2004 (171) ELT 160 (Guj.) Hero Motocorp Ltd.- 2014 (302) ELT 501 (De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , TNEB-2014 (300) ELT 45 (Mad.) Karnataka State Agro Corn Products Ltd-2006 (202) ELT 47 (Kar.) 6. On the other hand, Sh. Sameer Chitkara Ld. Additional Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 7. We have carefully considered the submission made by both the sides and perused the records. We find that in the present case limited issue of unjust-enrichment needs to be decided as otherwise refund claim was already sanctioned on merit. We find that the background of the refund claim is that the appellant though paid excess duty but the rate of duty was revised downward by notification. Only due to the reason that system was not updated, the duty was paid on the higher rate, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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