2009 (6) TMI 798

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.... 2. Heard both the sides and perused the records. 3. The short issue involved in the instant case is whether the duty short paid on certain products can be adjusted against the duty excess paid on certain other products. 4. The applicants have relied upon the following case laws in support of their claim that the duty short paid can be adjusted against the duty excess paid. (i)      M/s. Goetze (India) Ltd. v. Commissioner of Central Excise, Bangalore [2008-TIOL-1897-CESTAT-BANG]. (ii)    Sangam Suitings v. Commissioner of C.Ex. Jaipur-II [2008 (227) E.L.T. 218 (Tri.-Del.)] (iii)   Commissioner of C.Ex. Jaipur-II v. Bhilwara Processors [2006 (205) E.L.T. 996 (Tr....

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....e issue of doctrine of unjust enrichment, while holding that the excess duty paid should be adjusted against short payment. Adjustment is possible provided the excess duty paid has not been passed on to the buyers and the assessee is entitled to the refund. But the adjustment definitely cannot be allowed in a case where the excess duty paid has been passed on to the buyers and the assessee is not entitled to the refund on the ground of unjust enrichment. In case before us, it is seen that the refund of the excess duty paid by the applicants was lodged by them before the Assistant commissioner, who rejected the same on the ground that excess duty paid had been taken into account by the input receiving unit, while arriving at the valuation of....