TMI Blog2009 (1) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee is required to furnish various particulars/declarations. It is not a case where the assessee had paid any duty and recovered the same. The declaration in the invoice is in pursuance of statutory requirement. Therefore, the doctrine of undue enrichment would not be attracted to the facts of the present case. Refund is allowed. - 1 of 2005 - - - Dated:- 27-1-2009 - M.M. Kumar and H.S. Bhalla, JJ. Shri Gurpreet Singh, Sr. Standing Counsel for Indirect Taxes, for the Appellant. S/Shri V. Lakshmikumaran, with Tarun Jain, and Sandeep Goyal, Advocates, for the Respondent. [Order per : M.M. Kumar, (J.)].- The revenue has preferred the instant appeal under Section 35-G of the Central Excise Act, 1944 (for brevity, 'the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nrichment would apply. 3. Mr. V. Lakshmikumaran, learned counsel for the assessee-respondent has, however, argued that no question of law much less a substantial question of law would arise for determination of this Court because pure findings of fact have been recorded by the Tribunal. According to the learned counsel, order of the Commissioner at the first instance cannot be referred for the purposes of displacing the findings recorded by the Tribunal. He has maintained that such a course would be disastrous and would take away all the rights of the assessee, which have emerged from the order of the Tribunal. On merit, learned counsel has submitted that the order of the Commissioner needs to be clarified because under Rule 52A of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... System Ltd., 2008 (221) E.L.T. 358 (P H). 6. Even otherwise we find no substance in the argument raised by the learned counsel for the revenue that the invoices produced before the Commissioner (Appeals) leads to the conclusion that duty has been charged by the assessee and the principle of undue enrichment would apply. However, the aforesaid argument cannot be sustained in view of the fact that invoice to which reference has been made by the Commissioner (Appeals) have been issued in pursuance of statutory requirement of Rule 52A of the Rules. 7. The mandate of Rule 52A(1) of the Rules is that the excisable goods could not be delivered from the factory or a warehouse except under the invoice duly signed by the owner of the facto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iii) Name and Address of consignee: (iv) Description and Specification of goods: (v) Number and Description of packages: (vi) Total quantity of goods (net): (vii) Total price of goods: (viii) Details of deductions/additions made to arrive at value under Section 4 of the Act: (ix) Assessable value/Tariff value per unit: (x) Total assessable value/tariff value: (xi) Tariff Heading Number/Exemption Notification No.: (xii) Rate of duty: (xiii) Total duty paid (Both in words and figures) (xiv) Serial Number of debit entry in PLA/RG23: (xv) Date and time of issue of invoice: (xvi) Date and time of removal of goods: (xvii)Mode of transport and motor vehicle Registration No.: (xviii) Appropriate certificate as below ..... X X X X Extracts X X X X X X X X Extracts X X X X
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