2024 (10) TMI 810

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.... And HON'BLE MEMBER ( TECHNICAL ) , MR. C L MAHAR Shri Ishan Bhatt , Advocate for the Appellant Shri Rajesh R Kurup , Superintendent ( AR ) for the Respondent ORDER RAMESH NAIR The issues involved in the present two appeals are as follows : - (1) Appeal No. E/10942/2018- whether the excise duty paid over and above 6% on the product All Star Pen cleared as free of cost p....

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....submits that since the appellant have not sold the physician sample as the same was cleared free of cost neither the value of the goods nor the duty was recovered by the appellant, for this reason also the incidence of duty has not been passed on. Accordingly, the refund was wrongly rejected on the ground of unjust enrichment. In support of his submission he placed reliance on the following judgme....

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.... Mirc Electronics Limited v. CCE, Ahmedabad-2013 (287) ELT 225 (Tri-Ahmedabad) RCC (Sales) Pvt. Ltd. v. CCE, Hyderabad- 2008 (223) ELT 53 (Tri-Bangalore) Ashish Metal Rolling Mills v. CCE, Ahmedabad 2014 (305) ELT 510 (Guj.) Koradia Exports India Pvt. Ltd. v. CC (Exports), Mumbai 2018 (362) ELT 336 (Tri. Mum.) Visaka Industries Ltd. v. CCE, Guntur 2014 (301) ....

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....he sides and perusal of record, we find that in appeal No. E/10942/2018 the only reason for rejection of refund claim is that the same is hit by unjust enrichment. We find that firstly, the appellant have not sold the physician sample, as the same was cleared free of cost so not only the duty even the principle amount towards the cost of physician sample has not been passed on to any other persons....