2015 (10) TMI 1541

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.... ORDER Per: Ramesh Nair: This appeal is directed against Order-in-Appeal No. PIII/VM/253/2009 dtd. 26/11/2009 passed by the Commissioner (Appeals), of Central Excise, Pune-III, wherein the Order-in-Original dated 1/6/2009, rejecting refund claim on the ground of unjust enrichment, was upheld and the appeal of the appellant was rejected. The issue involved in the present case is refund claim ....

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.... to the customer, the duty was paid in the transaction of goods from factory to the depot. However, correct value was charged from the depot sale to the customer therefore incidence of excess paid duty was not passed on to the customer. He submits that appellant has produced Chartered Accountant Certificate to this effect and therefore it has been proved that the appellant has not passed on incide....

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....evised and amount of refund have been shown as receivable the appellant is legally entitled for refund and the same will not be hit by the provision of unjust enrichment. 3. Shri. Sanjay Hasija, Ld. Superintendent (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He also submits that appellant has admittedly booked the amount of refund under head of expend....

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....e submissions made by both sides and perused the records. 5. It is undisputed fact that amount for which refund is sought for is towards the excess payment of duty and was booked by the appellant as expenditure in the profit and loss account, it clearly shows that incidence of duty has been passed on to the person whom the appellant made sale during the relevant period. However, as submitted by....