2009 (5) TMI 785 - AT - Central Excise

Summary

Issues involved:
The issue involves a refund claim by the respondent based on provisional assessment and the application of the principle of unjust enrichment.

Summary:
The appeal was filed by the Revenue against the O-I-A No. 56/2008-C.E., dated 17-5-2008, concerning a refund claim of Rs. 7,37,818/- by the respondent. The respondent requested permission for provisional duty payment due to uncertainties in determining final value at the time of clearance. The adjudicating authority rejected the refund claim citing unjust enrichment. The ld. Commissioner (Appeals) allowed the appeal, leading to the Revenue's appeal.

The ld. DR for the Revenue argued that the issue of unjust enrichment was incorrectly decided by the Commissioner (Appeals) and emphasized the burden of proof on the claimant. The ld. Consultant for the respondent contended that all necessary information was provided during provisional assessment, negating the unjust enrichment doctrine.

The Tribunal found that the ld. Commissioner (Appeals) correctly allowed the respondent's appeal. The Commissioner's findings highlighted the non-passing of duty incidence to customers, supported by relevant case laws. The Tribunal upheld the Commissioner's decision, noting the Chartered Accountant's certificate as evidence of non-passing of duty incidence.

In conclusion, the Tribunal rejected the Revenue's appeal, affirming the correctness of the ld. Commissioner (Appeals) decision based on the evidence presented and the absence of contrary evidence.

Separate Judgement:
No separate judgment was delivered by the judges in this case.