2007 (6) TMI 419

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oftwarte/data/music. They got purchase orders from M/s. Sony Entertainment (India) Pvt. Ltd. (SME) for the manufacture of Video Compact Discs of songs, movies and cricket matches etc. Accordingly, they had cleared the goods after manufacture of CDs to them on payment of duty. However, later on they found that they paid excess Central Excise duty due to calculation mistake of percentage of royalty and therefore they adjusted the amount of excess paid Central Excise duty paid by them during the month of April to August, 2003 by way of issuing credit notes in the month of June to September, 2003 in the account of SME and subsequently filed refund claim of Rs. 6,79,632/- on 9-2-2004 along with supporting documents showing that they had not pass....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....efund, to buyer of the goods taking back the burden of duty on the goods would help the appellants to get over the bar of unjust enrichment under Section 11B of the Act. I find that the identical case has been decided by the Hon'ble Larger Bench of Tribunal in case of S. Kumar's Ltd. v. CCE, Indore - 2003 (153) E.L.T. 217 (Tri-LB) wherein they held that refund claim on the ground of post-clearance adjustment like issuance of credit notes by the assessee is hit by the principles of unjust enrichment. The same view was also taken by Hon'ble CESTAT in the case of Ballarpur Industries Ltd. v. CCE, Bhubneswar - 2005 (184) E.L.T. 67 (Tri-Delhi)." 3. The appellants contention is that their case is not covered by Larger Bench decision in as....