TMI Blog2001 (12) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... spools (drums). The threaded tie rods required for making these wooden spools are manufactured by them and captively used. When they cleared the threaded tie rods for such captive consumption, they did so without payment of duty, claiming exemption under Notification No. 217/86-C.E. By separate show cause notices covering two different periods, the Department proposed to recover duty on the threa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s but at a later stage. In this connection, he has relied on the Tribunal's decision in the following cases :- (i) Easter Industries Ltd. v. CCE, Meerut [1999 (35) RLT 696] (ii) Punjab Beverages (P) Ltd. v. CCE, Chandigarh [2000 (118) E.L.T. 506 (T) = 2000 (37) RLT 469] Ld. Counsel, therefore, prays for setting aside the impugned order and allowing the refund claim. 3. Ld. DR, Sh. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n in appeal before this Tribunal by the assessee. The appeals succeeded. This Tribunal by orders dated 16-1-96 and 22-1-96 set aside the order of the Collector (Appeals) and granted consequential reliefs to the appellants. Subsequently, the appellants filed with the department a claim for refund of the duty amounts deposited as aforesaid. The department, by show cause notice, proposed to reject th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 12B is a presumption which pertains to payment of duty at the stage of clearance of the goods. In respect of duty paid subsequent to clearance of the goods, there cannot be such a presumption. This is the view taken in Easter Industries (supra). In the absence of Section 12B presumption, it was the burden of the department to establish that duty incidence had been passed on to the buyer. Ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not hit by unjust enrichment. Punjab Beverages (supra) supports this conclusion. I, therefore, hold that the impugned order is unsustainable in law. I set aside the impugned order and direct the Assistant Commissioner to effect the refund of the duty amounts as early as possible, at any rate within a period of three months from the date of receipt of a certified copy of this order. - - Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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