2019 (7) TMI 1478

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....of the appellant on the ground of unjust enrichment and allowing of sanctioned amount of Rs. 7,37,586/- to be credited to the Consumer Welfare Fund is assailed in this second round of litigation. 2. Factual backdrop of the appellant's case is that it reversed CENVAT credit of the above amount in September 1995 on protest at the instance of Excise Authorities and subsequently filed refund claim which went up to the CESTAT stage. Vide its order dated 23.01.2009 passed by the Hon'ble Single Member Bench of CESTAT holding that refund claim was admissible and issue of unjust enrichment needed to be looked into by the adjudicating authority and for that limited purpose of examination of the aspect of unjust enrichment, matter was remanded back....

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....ently pleaded in all those years that incidence of duty was never passed on to the customer and no invoice was ever raised on that score for which he prayed to set aside the order of Commissioner (Appeals). Reliance has been placed by her in the case laws reported in [2008 (223) ELT 514 (Tri.-Mumbai.)] in the case of Bombay Dyeing & MFG. Co. Ltd. Vs. Commissioner of Central Excise, Mumbai, [2018 (12) TMI 1169 CESTAT, Mumbai] in the case of M/s Pandurang SSK Ltd. Vs. CCT, Pune-II and other judicial decisions on this issue to support her stand. 4. In response to such submissions, learned Authorised Representative for the respondent-department Ms. Anuradha Parab, Assistant Commissioner submitted with reference to the judgment reported in [2....

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....n't remain static in all those years. Moreover, as has been observed in the case of M/s Pandurang SSK Ltd. (supra), it is not invariably true that when any amount is shown as expenditure or any expenditure is required to be made, the same has to be absorbed in costing of final product unless there is a proof that pricing of the final product has specifically increased on that score, since there are various mechanisms available before the manufacturer to absorb the cost say by way of reducing profit margin of its sale, overhead expenditures of the company etc. In the instant case appellant had justified absorbing of the said cost in its administrative expenses overhead and therefore, it can be safely concluded that incidence of duty has not ....