TaxTMI 
TaxTMI 
2002 (5) TMI 87
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....heir own consumption. The PCC poles which the appellants manufacture in that unit are cleared on payment of duty of excise and taken to various sites where the poles are installed as part of their electrification projects. The said unit happened to pay excess duty amounting to Rs. 58,125/- on certain quantity of poles cleared in the above manner during October 1987 to January 1990. They filed a re....
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....eld that the bar of unjust enrichment was not applicable to the claim inasmuch as the goods were not cleared to "any other person". In other words, the Commissioner (Appeals) held that the goods were cleared by the MPEB to themselves. He further ordered the refund to be made to the claimant. In the present appeal filed by the department against the order of the Commissioner (Appeals), the only gro....
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....hat reason, there was no buyer for the goods. Ld. Counsel argues that, there being no buyer for the goods in question, the department was not entitled to the benefit of the presumption under Section 12B of the Central Excise Act. The goods cleared by MPEB from their PCC pole factory unit on payment of duty were consumed by the Board at their project sites. There was no question of incidence of dut....