TMI Blog2019 (5) TMI 715X X X X Extracts X X X X X X X X Extracts X X X X ..... law. Unjust enrichment - finalization of the provisional assessment under Rule 9B(5) of CEA - HELD THAT:- The second question is covered by a decision of this Court in THE COMMISSIONER OF CUSTOMS, CENTRAL EXCISE SERVICE TAX, HYDERABAD-III COMMISSIONERATE. VERSUS M/S. AMRUTANJAN HEALTH CARE LTD. [2018 (5) TMI 309 - ANDHRA PRADESH HIGH COURT] where it was held that refund arising out of the fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the Hon ble CESTAT, in the Final Order No.A/30848/2018 dated.04.07.2018 in Appeal No. E/1219/2010 is correct in allowing the assessee s Appeal simply relying upon the decision of the Hon ble Supreme Court, in the case of M/s. Mafatlal Industries Ltd., without appreciating that the assessee has received the duty amount from M/s ITC ltd which in turn passed on to the consumer thereby disentitli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... effect of the proviso is that even after finalization of the provisional assessment under Rule 9B(5), if it is found that an assessee is entitled to refund, such refund shall not be made to him except in accordance with the procedure established under sub-section (2) of Section 11B of the Act. ? 2. The first question turns on facts. Therefore, we do not think that the same deserv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... doubt in respect of levying excise duty. In its order, the Appellate Authority had relied on the judgment of the Supreme Court in Sahakari Khand Udyog Mandal Limited v. CCE - 2005 (181) E.L.T. 328 (S.C.). In the said judgment and in the judgment rendered in State of Maharashtra v. Swanstone Multiplex Cinema Pvt. Ltd. (2009) 8 SCC 235, there is no reference to the earlier judgments of the Suprem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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