TMI Blog2008 (5) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... ri C. Lama, JDR, for the Respondent. [Order]. - This appeal is directed against the Order-in-Appeal No. SRK/476/Bel/2007 dated 28-11-2007. The issue involved in this case is regarding the refund of an amount of Rs. 1,51,272/- (BED) + Rs. 3025/- (Education Cess). The refund claim has been filed by the appellant on the ground that there was a calculation error and due to which the appellant has paid excess duty. The appellant filed refund claim on all the invoices raised by them for excess duty paid by them. Both the authorities, while deciding the case have held that the appellant has not crossed the hurdle of unjust enrichment and they have not produced record that they have not recovered duty from their buyers. 2. The learned Coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the appellant had collected the amount from buyers. 4. Considered the submission made at length by both sides and perused the records. I find from the records that it is undisputed as to the fact that the appellant had issued 5 invoices on dated 1-7-2007 and had paid the Central Excise duty by calculating the assessable value wrongly. It is also undisputed that the entire amount of excise duty, as mentioned in the 5 invoices dated 1-7-2006, were debited/paid by the appellant. The contentions of the appellant that they have not received the amount from their purchasers and that the purchaser has not availed Cenvat credit needs consideration. I find from the records that the purchaser, M/s. Larsen Toubro Ltd. vide the letter dated 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e excess duty paid of Rs. 1,22,567.00. Also we have not taken Cenvat credit for Rs. 1,22,587.00." The above said letter of the appellant's purchaser has also been, fortified by a certificate from the Chartered Accountant, which reads as under : - "This is to certify that M/s. Mhatre Engineering Pvt. Ltd. has not received excess excise duty paid of Rs. 1,22,567.00 against Invoice Nos. 0008534, 0008535, 0008536, 0008537 and 0008545 from M/s. Larsen Toubro Ltd. as per their books of accounts checked and verified by us. This certificate is issued by us, on specific request by M/s. Mhatre Engineering Pvt. Ltd. to be submitted to the Commissioner (Appeals), Central Excise, Mumbai." 5. I find from the records that the Revenue has not c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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