2013 (7) TMI 941

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....Member (T) Shri Dhaval Shah, Advocate, for the Appellant. Shri K.J. Kinariwalla, AR, for the Respondent. ORDER [Order per : H.K. Thakur, Member (T)]. - This appeal has been filed by the appellant against the OIA No. PJ/372/VDR-I/2012, dated 24-12-2012. The issue involved is whether appellant can adjust the duty paid excess or less from the depots of their own without resorting to refun....

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....rgued that appellant cannot make such adjustment of his own and if any excess duty gets paid the same should be taken back only by resorting to the refund provisions under Section 11B of the Central Excise Act, 1944 as it could involve unjust enrichment. 4. We have given our anxious thoughts to the issue and perused the records. As per Section 3 of the Central Excise Act the Central Excise....

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.... on payment of duty at a value, are sold at higher/lower price from the depots subsequently. However, as argued appellant is charging the duty from the customers on a price at which the goods are sold from the depots. Revenue has no reservations when excess duty is paid by the appellant on the higher transaction value at the time of depot sale. However, in a situation when duty is paid on a higher....