2011 (10) TMI 553

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....qual to excise duty paid on spares and components are relevant for the purpose of Section 11B of the Central Excise Act, 1944? (2)     In case of excess debit of credit, whether an assessee is required to file refund claim under Rule 173S of the Central Excise Rules, 1944 as it stood prior to it being repealed? (3)     Whether Modvat credit and refund thereof will be governed by the provisions of Section 11B of the Central Excise Act, 1944? (4)     Whether the principle of unjust enrichment under Section 11B of the Central Excise Act, 1944 will apply for excess debit of Modvat credit on inputs/raw materials (components) diverted to duty paid spares godown (DPSG)? (5)&nb....

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....at inputs diverted to the duty paid spares godown for three different periods and at the time of clearance of goods, the appellant deducted the spare parts price and the rate of duty as applicable to them. On the strength of the Notification No. 28/95-C.E., dated 29-6-1995 entitling the appellant to claim reversal of Modvat credit to the extent availed, three applications were filed for refund of the claim. The Assistant Commissioner, while considering the claim, had gone into two issues viz., (i) whether the assessee had submitted any documentary evidence to establish that the incidence of duty for which refund was claimed had not been passed on to any other person and (ii) whether such documents were submitted within the period of six mon....

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....er of Central Excise before the expiry of six months from the relevant date in such form and manner as may be prescribed. The application shall be accompanied by such documentary or other evidence including the documents referred to in Section 12A as the applicant may furnish to establish that the amount of duty of excise in relation to which such refund is claimed was collected from or paid by him and the incidence of such duty had not been passed on by him to any other person. By that provision, for claim of refund of duty, the claimant, namely, the assesee must comply with two conditions. He should make an application within a period of six months from the relevant date and the burden is on him to prove the claim of refund by producing n....