2016 (12) TMI 986

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....the Settlement Commission who settled the total liability at Rs. 38,95,357/- vide Order No.79/2007-C.Ex. dt. 23.1.2008 which was paid by appellant on 6.2.2008. Appellant was also directed to pay simple interest @ 10% per annum on the duty amount excluding CVD amount for the period when the duty became due till the date of actual payment of duty. As per page 4 & 5 of the appeal, it has been submitted that Settlement Commission has also ordered that while calculating the interest amount, department shall deduct the CVD portion from the duty amount.  Appellant had made a representation dt. 21.4.2010 to the department wherein they stated that as per their calculations, interest of Rs. 10,04,387 was payable and CVD credit available to them ....

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....the CEA, 1944 for proper reasons along with necessary documents evidencing their excess payment and also to prove that the incidence of such duty has not been passed on by them to their Customers/buyers. The unjust enrichment onus had lied upon them under Section 11B of CEA, 1944." 2. Today, during the hearing, Shri S.R. Sankareshwaram, Learned Advocate, appearing on behalf of appellant, pointed out that in the previous hearings, department had been directed to supply copies of seized documents. However, they are yet to receive the same. He submits a letter of jurisdictional Commissioner of 19.10.2016, with a copy to them, requesting DGCEI to provide the required documents at an early date. 3. In response, Ld. AR Submits that departme....