2024 (1) TMI 882

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....ant Commissioner, Central Excise & CGST, Division-I Rajkot, partially allowing the refund claim of the appellant arising out of Final Order No. A/ 11917-11918 dated 27.8.2018 of this Tribunal. 1.1 The appellant by way of present appeal has prayed that:- (i) The impugned Order rejecting the return/refund of Rs. 4,23,059/- be set aside (ii) The appellant be granted the return/refund of Rs. 4,23,059/- with interest from the date of deposit of the said amount upto the date of sanction of the said amount (iii) The appellant be granted full interest on Rs. 33, 990/- from the date of deposit upto sanction of the said amount (iv) Consequential relief/benefit as per law be granted to the appellant (v) Any ot....

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....ation order was without authority of law. In this behalf he relied upon the following decisions : - Chambal Fertilizers & Chemicals Ltd V. Commissioner, CGST, Udaipur - 2023 (71) G.S.T.L 171 (Tri. Del.) Advance Steel Tubes Ltd Versus Commissioner of Central Excise - 2018 (11) G.S.T.L. 341 (All.) Team HR Services Pvt Ltd V. Union of India - 2020 (38) GSTL 457 (Del.) CCE V KVR Construction - 2012 (26) STR 195 (Kar.) Upheld by Hon'ble Supreme Court in 2018 (14) GSTL J70 (SC) Commissioner Of C. Ex., Chennai-II vs Ucal Fuel Systems Ltd, 2014 (306) ELT 26 (Mad.) CCE V. Balaji Wire Ltd - 2018 (12) TMI 1577 M/s. Parle Agro Pvt Ltd Versus Commissioner, Central Goods & Service Tax, Noida ....

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.... and loss account of the appellant was also of no consequence as method of accounting followed by an assessee cannot be made basis to hold that the incidence of duty has been passed on. The above decisions are applicable to the facts of this case and hence, it is to be held that the bar of unjust enrichment is not applicable to such amounts paid during investigation. 4.2 As there is no dispute to the fact that amounts relating to cenvat credit availed were collected from the appellant before issuance of show cause notice and adjudication order, and it is available on record that appellant during audit objection resisted the demand of reversal of Cenvat credit and have debited the same under protest ; such recovery of amount before creati....