TaxTMI 
TaxTMI 
2016 (9) TMI 1019
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....anufacturers of various products falling under Chapter 9 of Central Excise Tariff Act, 1985. The appellant filed three refund claims in the Dharwad Divisional Office which are detailed below: Sl. No. Application Date Date of Filing Amount (Rs.) Period to which the claim relates 1 21.1.99 22.1.99 55,414/- April 98 to June 98 2 9.3.99 11.3.99 47,558/- July 98 to Sept. 98 3 22.7.99 9.8.99 1,97,327/- Oct. 98 to Dec. 98 The said refund claims were filed stating that they had applied for provisional assessment, vide their letter dated 4.6.1998. They have deducted the equalized sales tax, wholesale equalized freight, permissible discounts, discount for damages etc. on the basis of previous quarter s figures. On actualization o....
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....ies Ltd. 1997 (89) E.L.T. 247 and contended that Section 11B is not applicable to their case. After considering the submissions, the learned lower authority vide Order-in-Original dated 29.12.2000 rejected the refund application and credited the refund amount to Consumer Welfare Fund in terms of Section 11B(2) of the Central Excise Act 1944. Aggrieved by the said order, the appellant filed appeal before the Commissioner (Appeals) which was disposed off vide Order-in-Appeal dated 25.09.2003. Hence the present appeal. 2. Heard both the parties and perused the records. 3. The issue involved in the present case is whether the doctrine of unjust enrichment would apply in the instant case, in the light of the subsequent decisions of the Hon'ble....
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....assessed, the assessee shall pay the deficiency or be entitled to a refund, as the case may be . Any recoveries or refunds consequent upon the adjustment under sub-rule (5) of Rule 9B will not be governed by Section 11A or Section 11B, as the case may be. However, if the final orders passed under sub-rule (5) are appealed against - or questioned in a writ petition or suit, as the case may be, assuming that such a writ or suit is entertained and is allowed/decreed - then any refund claim arising as a consequence of the decision in such appeal or such other proceedings, as the case may be, would be governed by Section 11B. It is also made clear that if an independent refund claim is filed after the final decision under Rule 9B(5) re-agitating....