2012 (12) TMI 223

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....ent. [Order].  Being aggrieved with the order passed by the Commissioner (Appeals), vide which he has allowed the refund claim of Rs. 4,18,527/-, the Revenue has filed the present appeals. I have heard Shri R.K. Gupta, learned SDR appearing for the Revenue and Ms. Sukriti Das, learned Advocate appearing for the respondents. 2. The respondents are engaged in the manufacture of Essenti....

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....ted the same on the ground of unjust enrichment. 4. On appeal against the said order, the Commissioner (Appeals) observed that the appellants were forced to clear the goods on payment of duty to M/s. Baba Global Ltd., who exported the same. As such, the appellant was eligible to rebate of excise duty. Inasmuch the department failed to give permission to the appellant in due time, for which t....

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....Baba Global Ltd. The said certificate is to the effect that "We have not paid Central Excise duty on the above referred consignments to the supplier of the goods. Neither we have claimed refund of aforesaid excise duty from our excise and custom department nor we will claim refund of said excise duty in future." 8. As such, it is clear from the above certificate given by the buyer of the res....