2004 (10) TMI 474 - AT - Central Excise

Summary

Issues:
Appeal against rejection of refund claims for duty paid at a higher price than prevailing at depot.

Analysis:
The appeal before the Appellate Tribunal CESTAT, CHENNAI was lodged by the assessee challenging the rejection of refund claims by the lower appellate authority concerning three duty amounts paid between December 1996 and March 1997. The appellant contended that they had initially cleared goods from the factory at a higher price, resulting in a higher duty payment compared to the price at their depot where the goods were subsequently cleared at a lower price. The appellant argued that had the goods been cleared from the factory at the lower price, the duty paid would have been lower. The appellant cited a previous order dated 10-11-2003 by the Commissioner (Appeals) in their favor, allowing similar refund claims based on a Tribunal decision and a Board circular. The Tribunal noted that the Commissioner (Appeals) order from 2003 had not been overturned by any higher judicial forum. Given the absence of factual distinctions between the cited case and the current one, the Tribunal set aside the lower appellate authority's decision regarding the refund claims. Consequently, the appeal was allowed, granting the refund subject to the condition that the claimant proves to the original authority that the claim does not suffer from unjust enrichment.