2017 (2) TMI 880

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....appellant is in appeal against the impugned order wherein the refund claim has been rejected on the ground of unjust enrichment. 2. The facts of the case are that the appellant is job worker of M/s Swaraj Mazda Ltd. and after carrying out the activity, they cleared goods to M/s Swaraj Mazda Limited paying excess duties on their clearance. Later on the buyer of the goods found that they have pai....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed for refund claim of the excess duty or not. Similar issue came up before Hon'ble Apex court in the case of CCE Vs. Addison & Co. Ltd. 2016 (339) ELT 177(SC), wherein the Hon'ble Apex Court was observed as under :- "35. The respondent-Assessee is a 100 per cent Export oriented Unit (EOU) manufacturing cotton yarn. The respondent filed an application for refund of an amount of Rs. 2,00,827/- o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Assessee by taking note of the certificate issued by the Chartered Accountant and the credit notes dated 29-07-2002. The Appellate Authority accepted the Assessee's contentions and held that there was no reason to doubt the genuineness of the documents produced. The Appellate Authority allowed the appeal of the Assessee and the said order was confirmed by the Customs, Excise and Service Tax A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t is not entitled for the refund of the excess duty paid. In view of the facts of this case being different from Civil Appeal No. 7906 of 2002, the appeal preferred by the Revenue is dismissed." 5. On going through the record placed before me, it is not coming out whether the buyer M/s Swaraj Mazda Ltd. has availed the Cenvat Credit of excess duty paid by the appellant. In that circumstance, th....