2016 (9) TMI 841

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....nical) Shri J.S.Bhanumurthy, Advocate for the Appellant Shri Arun Kumar, AR for the Respondent ORDER [ Order Per Sulekha Beevi, C.S. ] 1. Brief facts of the case as put forth by the appellant are that the appellant is engaged in manufacture of cement and cement clinker. Appellant clears cement in bulk in containers as well in 50Kgs bags. Rate of duty on cement was reduced from12% to....

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....missioner (Appeals) was dismissed vide Order in Appeal dated 21-10-2010. Hence this appeal. 2. On behalf of the appellant, learned counsel Shri J.S.Bhanumurthy made the following submissions. 2.1 The appellant is required to pay duty @ 8% of retail sale price. However, the appellant paid duty @ 12%. As duty is paid over and above the RSP on clearances to depots, question of recovery of dutie....

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....hartered Accountant to the effect that there is no unjust enrichment. The Original authority erroneously contends that the Chartered Accountant certificate is silent on the issue of unjust enrichment and the appellate authority has not examined the said evidence. 3. On behalf of the department, learned AR Shri Arun Kumar reiterated the correctness of the impugned order. 4. Heard both sides a....

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....epots are neither registered under Central Excise Act nor have issued any Central Excise invoices, unless the department has evidence or proof to the contrary, it cannot be concluded without basis that incidence of duty has been passed on to the customers requiring the claimed amounts to be credited to CWF. This being so, the appellants were very much eligible for being refunded the amount of Rs. ....