TaxTMI 
TaxTMI 
2016 (12) TMI 1041
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....ER This appeal has been filed by the appellant against Order-in-Appeal No.04/Kol-V/2014 dated-31/03/2014 passed by Commissioner (Appeals), Patna as first appellate authority. 2. Shri Radha Raman, Advocate appearing on behalf of the appellant argued that appellant is manufacturing sleepers on the rates approved by the Railways. That at the time of clearance agreed upon prices are not ....
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.... limitation. It was argued by the Ld. Advocate that by a letter dated 8/8/2007, they have specifically brought to the notice of the jurisdictional Central Excise Superintendent that appellant is adjusting duty liability as a result of escalation /non escalation of their final product (PSC Sleepers). That in view of this intimation, demand could be raised only within a period of one year and show c....
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.... excess duty has been paid by the appellant.On the time bar issue, Ld. A.R. argued that letter dated 8/8/2007, produced by the appellant during the course of hearing, does not mention that appellant is adjusting excess/less payment of duty during the relevant period. That in this letter only duty paid as a result of escalation of prices has been intimated to the department. It was strongly a....
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....t adjustment of excess payments and the short payments of duty would attract unjust enrichment and that such adjustment cannot be done. Larger Bench in the case of Excel Rubber Ltd. Vs. Commr. of Central Excise, Hyderabad (supra) has held that even in case of provisional assessment leading to refund, an assesse will be required to file refund claim to justify that unjust enrichment is ....