2014 (10) TMI 634

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....V C Khole, Jt. Commissioner (AR) JUDGEMENT Per: Ashok Jindal: The appellant is in appeal against the impugned order wherein the refund claim sanctioned by the adjudicating authority was set aside by the learned Commissioner (Appeals) on the ground that the appellant has failed to pass the bar of unjust enrichment. 2. Heard both sides. 3. Brief facts of the case are that the appellan....

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....id under protest. The adjudicating authority sanctioned the refund claim holding that as duty has been paid on persuasion of the department and as held by the Hon'ble High Court in the appellant's own case that the activity of manufacture of printing paste does not amounts to manufacture, duty is not leviable. The Revenue preferred an appeal against the said order before the learned Commis....

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....vity and they paid duty under protest on cost construction method and the same has not been recovered from the principal manufacturer as job charges before and after levy of duty remained same. In these circumstances, he prays that although they have proved the duty incidence has not been passed on the buyers, bar of unjust enrichment is not applicable to the facts of the case. Therefore, the impu....

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....er protest. Later-on it was held that the activity of manufacturing of printing paste does not amounts to manufacture therefore, duty is not payable at all. In the circumstance, when the goods are duty-free therefore, the provisions of Central Excise Act, 1944 are not applicable as held by the Hon'ble High Court of Bombay in the case of Biochem Pharmaceuticals (supra). When the provisions of C....