2017 (5) TMI 867

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....R) for respondent ORDER Per: M.V. Ravindran These two appeals are directed against Order-in-Appeal No.US/196/RGD/2012 dated 28.03.2012. 2. Heard both sides and perused the records. 3. On a perusal of records, it transpires that the issue is regarding refund of excess amount of excise duty paid by appellant. It is the case of the appellant that they discharged excess duty on the lubr....

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....appellant submitted a C.A. Certificate to establish their claim along with sample invoices and ledger accounts for showing the non-receipt of additional consideration; she also also submitted that the product under question is sold by M/s Valvoline to the ultimate buyers of the goods who do not avail credit hence there is no unjust enrichment in the present case. 5. Learned D.R. submits that si....