TaxTMI 
TaxTMI 
2018 (2) TMI 1453
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....9/2012 Period of Dispute 01.09.2016 to 31.07.2007 01.07.2005 to 31.08.2006 01.07.2004 to 30.06.2005 01.007.2007 to 30.06.2008 16.11.2004 to 20.05.2006 No & Date of Order-in-Appeal OIA No.84,90,91,92 & 93/2011 (H-III) CE dt.20.09.2011 No & Date of Order-In-Original OIO No.02/2011(CX) dt.25.02.2011 OIO No.04/2011(CX) dt.25.02.2011 OIO No.03/2011(CX) dt.25.02.2011 OIO No.01/2010(CX) dt.30.12.2010 OIO No.01/2011(CX) dt.25.02.2011 Refund Amount Rs.23,17,161/- Rs.10,09,439/- Rs.6059/- Rs.23,70,242/- Rs.7,45,409/- 2. The brief facts of the case are appellant is engaged in the manufacture of explosives and was permitted to clear SMS explosives to ....
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....re concerns, on a finding that unjust enrichment hurdle is not crossed. Again appeal was filed before the first appellate authority, again remanded Vide Order-in-Appeal the first appellant authority rejected refund claim on merits. 3. It is the submission of appellant's counsel that rejecting the appeals by the first appellant authority on merits is totally incorrect and submits that in all these cases. The first order of the Commissioner (Appeals) which was on merits in favour of the appellant was not contested by the revenue before the Tribunal hence that order has attained finality that is to see that on merits, it is held that appeals liable for refund Excise Duty is arising finalization of the provisional assessment. it is the s....
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....o. & dt. Final Order Amount of Refund 1. Finalisation of Provisional Assessment 09.07.2007, 31.08.2007 To submit documents refund 2. Order in Appeal 26.11.2007 Remanded the matter for reconsideration of GPF factor penalty 3. Order in Original 25.04.2008 GPF deductions are penalty and therefore, not eligible deductions for arriving at the transactional value 4. Refund 26.09.2007 Rs.23,17,161/- 5. Show Cause Notice 11.12.2007 To submit documents to claim refund 6. Order in Original 21.04.2008 Refund Rejected on merits Rs.23,17,161/- 7. ....
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....eal 19.11.2009 Appeal allowed on merits, remanded on unjust enrichment Rs.10,09,439/- 8. Order in Original 25.02.2011 Credited to Consumer Welfare Rs.10,09,439/- 9 Order in Appeal 27.01.2012 Rejected the refund claim on merits Rs.10,09,439/- Appeal No.C/227/2012 2. Summary of the proceedings in Appeal No. is as follows. S. No. Nature of Adjudication Order No. & dt. Final Order Amount of Refund 1 Finalisation of Provisional Assessment 06.06.2007 To submit documents for refund wrt GPF 2 Refund 23.10.2007 Rs.6059/- 3 Show Cause Notice 11.12.2007 To submit documents claim refun....
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.... 27.01.2012 Rejected the refund claim on merits Rs.23,70,242/- Appeal No.C/229/2012 S. No. Nature of Adjudication Order No. & dt. Final Order Amount of Refund 1 Finalisation of Provisional Assessment 09.07.2007, 31.08.2007 To submit documents for refund 2 Order in Appeal 26.11.2007 Remanded the matter for reconsideration of GPF factor penalty 3 Order in Original 25.04.2008 GPF deduction s are penalty and therefore, not eligible deductions for arriving at the transaction value 4 Refund 23.10.2007 Rs.7,45,409/- 5 Show Cause Notice 11.12.2007 To submit documents to claim refund Rs.7,45,409/- 6 O....
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.... proceedings are carried then such decision IS bending of all parties. 5. As regards question of unjust enrichment we note that Singareni Collieries Company Ltd (SCCL) being a Government of India undertaking by a certificate No.RG.3/FAD/B/1053 dated 28/07/2009 has clearly indicated as under: "TO WHOM IT MAY CONCERN This is to certify that the deductions made by us from the bills of M/s. Indian Oil Corporation Limited (IBP Division), Business Group-Explosives, crstwhile IBP Co Limited towards less achievement of Power Factor against guaranteed Powder Factor against supply of Bulk Explosives are always inclusive of Excise Duty and sales Tax/VAT in addition to Basic value. These deductions are as per terms of our purchase orders menti....