2017 (9) TMI 929

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....ate of 12 % vide notification no.4/2006 dated 01.03.2006. The rate of duty was reduced to 8% but appellant continued to pay the duty at the rate of 12%. On realization, the appellant has paid the excess duty they filed the refund claim. The refund claim was rejected and it was held that the appellant has failed to pass the bar of unjust enrichment. Therefore, refund claim was rejected. Aggrieved from the said order the appellant is in appeal. 3. The Ld. Counsel for the appellant submits that the appellant has produced the certificate issued by Chartered Accountant stating that duty incidence has not been passed on to the buyer and they are entitled for the refund claim as they pass the bar of unjust enrichment. 4. It is also the conte....

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....t MRP and all duties and taxes are inclusive but from the invoice it is clear that duty collected from the buyer has been shown separately. In that circumstances, duty incidence has been passed on the buyer. 9. Moreover, the Ld. Counsel relied on the decision in the case of Girish Foods and Beverages (P) Ltd. (Supra). The fact of the said case are that the assessee was availing SSI exemption and on persuasion of the department they paid duty in protest and claim refund of duty paid in protest on the ground that they are selling goods on MRP. The facts of the said case are not applicable to this case as in this case duty has been paid by the appellant voluntarily on the understanding that they are required to pay duty at the rate of 12%. ....

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....tched Variety IS No. Quantity Packed in Beg Type Mode Transport Booking Station (Average Contents per bag- 50 kgs) Destination JABALPUR VIA.. HDPE ROSW, SATNA / JABALPUR 06/12/2008xcise Range 27/09/2008xcise Division . 0018365 Date 07/12/2008 R-, Satna, C.R. Building, Rajendra Nagar, Satna (M.P.) : Satna, C.R. Building, Rajendra Nagar, Satna (M.P.) 26/09/2008xcise Commissionerate : 48, Administrative Area, Arera Hill, Hoshangabad Road, Bhopal Name of excisable commodity -Tariff Heading/Sub Heading No. 2523/2523 29 30 - No. & Date of Notification Unwand Pozzalona Cement concessional rates of duty is claimed - ECC No. Document Preparation Removal of G....