2015 (10) TMI 1328 - AT - Central Excise

Refund claim - Unjust enrichment - Held that - Both sides agree that in view of the relied upon case laws by the appellant the case is covered by the Larger Bench judgment in the case of CCE & ST, Vadodara-II vs. Panasonic Battery India Company Limited (2013 (9) TMI 652 - CESTAT AHMEDABAD ). On verification of the same, I also find it so. - Decided in favour of assessee.

Summary

Issues involved:
Appeal against rejection on grounds of unjust enrichment.

Analysis:
The appeal was filed by the appellant challenging the rejection of their appeal on the grounds of unjust enrichment as per OIA-SKSS/108/DMN/VAPI-I/2010 dated 29.09.2010. During the final hearing, both parties agreed that the refund in question pertained to a specific period and arose from the finalization of provisional assessment. It was emphasized that the refund was not hit by unjust enrichment, citing the legal position established by the Larger Bench of CESTAT in the case of CCE & ST, Vadodara-II vs. Panasonic Battery India Company Limited. The appellant's representative also relied on various case laws to support their argument, including CC vs. Hindalco Industries Limited, Contemporary Packaging Technologies Pvt. Limited vs. UOI, and Indian Oil Corporation Limited vs. CCE, Vadodara-I.

Upon hearing both sides and examining the case records, the judge found that the appellant's case fell within the ambit of the legal principles established in the aforementioned Larger Bench judgment. The judge concurred with the arguments presented and the case laws cited by the appellant, ultimately allowing the appeal and granting consequential relief to the appellant. The decision was based on the settled legal position, leading to the favorable outcome for the appellant.

The judgment delivered by Mr. H.K. Thakur at the Appellate Tribunal CESTAT AHMEDABAD in this case highlights the importance of legal precedents and the application of established legal principles in determining the outcome of appeals related to unjust enrichment issues. The reliance on case laws and the interpretation of relevant legal provisions played a crucial role in the final decision, emphasizing the significance of legal arguments and precedents in such matters.