TaxTMI 
TaxTMI 
2017 (1) TMI 1743
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....ster concern, provisional assessment was resorted to. On submission of CAS-4 certificate by the appellant, the assessment was finalized by adjusting the dues excess paid towards the duty short paid. The net result of that, it was found that the appellant had paid excess duty of Rs. 10,76,917/-. Appellant subsequently filed a refund claim for excess paid duty. However the same was sanctioned by the by the Original Authority but it was credited in the Consumer Welfare Fund instead of paying to the appellant in cash. The reason adopted by the Original Authority was that the appellant had passed on the duty element to the buyers and hence, the refund claim was hit by the bar of unjust-enrichment. When the appeal was challenged before the Commis....
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....re exempted from payment of duty, the duty element would have been included in the total cost of the Tractor and recovered from the ultimate customer. In view of this, he submits that incidence of duty has been passed on to the ultimate customer. Hence, he submitted that the impugned order may be sustained. He further submitted that, as per the provisions of section 11B, governing the refund of excise duty, it is incumbent on the part of manufacturer claiming refund, to submit proof or evidence that the burden of tax has not been passed on to anybody else. He further added that in the present appeal, the appellant has failed to produce any such conclusive proof and therefore the unjust-enrichment is applicable in terms of section 11B. He al....
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.... consumption has been decided by the Hon'ble Supreme Court India in case of Union of India Vs. Solar Pesticide Pvt. Ltd. 2000(116) E.L.T 401 (S.C.). The Apex Court has categorically held that the principle of unjust enrichment applies to cases of captive consumption also. The case which was with reference to Section 27 of the Customs Act, 1962 will be equally applicable to the Central Excise matters. In the said decision Apex Court as held as follows: "20. We are of the opinion that the aforesaid observations would be applicable in the case of captive consumption as well. To claim refund of duty it is immaterial whether the goods imported are used by the importer himself and the duty thereon passed on to the purchaser of the finished prod....