2005 (2) TMI 670

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....llant. Shri V. Valte, SDR, for the Respondent. [Order]. -  In the Budget for 1998-99, presented on 2-6-1998, Ghee was made excisable. The appellant who is a Co-operative Milk Union, thus, became liable to pay duty on Ghee produced by it. On the date of introduction of the Budget, the appellant had certain stock of Ghee, lying in the factory as well as in its various depots. On 19th J....

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....h was in the appellant's depot at the time of imposition of levy. With regard to the Commissioner's finding about absence of documentary proof that the stock in question had been removed prior to the levy of duty, the contention is that, since stock already removed from the factory prior to the date of levy did not come within the purview of provision relating to unjust enrichment also, the Commis....

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....98, on those stocks was a erroneous payment and the appellant's refund claim is fully legal. Since the duty was paid subsequent to clearance of the goods from the factory, the question of unjust enrichment did not also arise in view of the decision of the Tribunal in the case of Plast Pack Industries. The learned SDR has pointed out that this decision could apply only to cases where the goods had ....