2006 (8) TMI 170

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...., JDR, for the Appellant. Shri Atul Gupta, CS, for the Respondent. [Order] -1. This appeal is preferred by the Revenue against the Order-in- Appeal dated 21-7-04 made by the Commissioner (Appeals) setting aside the Order-in-Original directing that the amount of Rs. 2,46,210/- being the amount of refund payable to the assessee should be diverted to the consumer welfare fund under Section 11B ....

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....nt paid on 31-3-97 for which refund was sought, was shown as expenditure in the profit and loss account in the year 1996-1997 under the head 'excise duty', it was held that the refund of the amount was "hit by unjust enrichment". The Appellate Commissioner held that the amount which was deposited on 31-3-97 pursuant to the order-in-original and was treated as pre-deposit under Section 35F of the A....

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.... the deposit made as a condition precedent for availing of appeal remedy pursuant to the direction of the Court was to be treated as a part of the duty and that all refunds, except those which are unconstitutional levies, are governed by Section 11B of the Act. 4. The learned authorised representative for the respondent-assessee supporting the reasoning and findings of the Commisioner (Appeals)....

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....ted goods indicated the duty chargeable, which was paid by the customers to the assessee. The invoice value did not include any such amount of notional interest, which was not payable and which could never be added in the value of the goods. Therefore, when the transaction took place, excise duty was paid by the customers on the invoice value, there was no other amount payable by the customers, in....