2008 (1) TMI 801

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....r]. -  This is an appeal filed by M/s. Southern Ferro Ltd. (SFL), Dharwad. SFL had manufactured MS ingots and paid duty in terms of Section 3A of the Central Excise Act @ of Rs. 750/- per PMT as against Rs. 600/- PMT they were liable to pay. They had paid an excess amount of Rs. 1,52,780/- during the period 14-8-97 to 30-8-97 on clearance of ingots. The jurisdictional Deputy Commissioner s....

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....on 3A(5) of the Act provided for the Commissioner to determine the actual production under Sub-Section 4 and to determine the final duty liability of the assessee when the assessee shall pay the deficiency or be entitled to refund as the case may be. It is argued that the situation was similar to provisional assessment and that the procedure for refund was inbuilt in Section 3A of the Act. Accordi....

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....on. In all other cases, refund has to be subjected to test of unjust enrichment. In Shivagrico Implements Ltd. v. Commissioner of Central Excise, Jaipur, reported in 2006 (199) E.L.T. 44 (Tri.-LB) a larger bench of the Tribunal decided that unjust enrichment had to be examined before granting refund arising on finalization contemplated under Section 3A(5) of the Act. In the instant case, the appel....