2023 (3) TMI 172

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....ellant that though the invoices mentioned central excise duty on the goods supplied, they have not collected the duty from the buyer as the goods are exempted from central excise duty. It is contended that duty incidence has not been passed on to the buyer. A Show cause notice was issued to the appellant proposing to reject the refund claim mainly on the ground of unjust enrichment. After due process of law, the original authority rejected the refund claim and the same was upheld by the Commissioner (Appeals). Hence, this appeal. 2.1 Learned Counsel Shri S. Durairaj appeared and argued on behalf of the appellant. It is submitted by the learned Counsel that Indian Air Force had issued supply order dated 27.08.2008 to the appellant for suppl....

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....9 dated 02.02.2009 had held that the appellant is eligible for refund in a case where supply was made to another customer and when the appellant had wrongly mentioned the excise duty in the invoices. 2.2. It is urged by the learned Counsel that both the authorities below have doubted the certificate issued by the Air HQtrs. Dated 02.10.2010 and denied the refund claim on the ground of unjust enrichment. It is submitted that the appellant has furnished the Chartered Accountant Certificate along with audited Financial Statement for the relevant period, which would show that the amount is as receivables in their Balance Sheet. The learned Counsel prayed that the appeal may be allowed. 3. Learned AR Shri M. Ambe appeared and argued for the de....