9911796707
TMI Blog2010 (4) TMI 448X X X X Extracts X X X X X X X X Extracts X X X X ..... see was not entitled to claim refund as it would amount to unjust enrichment. Held that – merely because assessee sustained, loss on account of non inclusion of duty. Assessee failed to establish non-inclusion of duty. Question of law answered in favour of revenue. - 63 of 2006 - - - Dated:- 8-4-2010 - K.L. Manjunath and B.V. Nagarathna, JJ. REPRESENTED BY: Shri B. Pramod, Counsel, for the Appellant. S/Shri Parameshwaran and D.O. Kotresh, Counsels for M/s. Rao Joshi Assts, for the Respondent. [Judgement per: K.L. Manjunath, J.]. - The revenue has come up in this appeal challenging the legality and correctness of the order passed by the CESTAT in CESTAT Final Order No.389/2005 dt.11.3.2005 raising the following substantial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the same, the revenue has preferred this appeal. 3. We have heard the counsel for the parties. 4. The main contention of the learned counsel for the revenue is that even though the assessee has failed to produce the documents to show that the cost of products sold by him was exclusive of the duty paid by the assessee, the relief has been granted to the assessee by the Commissioner of appeals as well as by the Tribunal on the premises that the assessee has sustained loss during relevant assessment year more than the claim made by him under the refund application. According to him, if the assessee has incurred loss on some other reasons, the same cannot be a ground for the Commissioner to grant relief to the assessee holding that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see was entitled to make an application for refund of the Excise duty wrongly paid by it The claim of the assessee has been rejected on the ground that if the application is allowed, it amounts to unjust enrichment because all the materials sold by the assessee was inclusive of the duty. Therefore, the burden was heavy on the assessee to show that while computing the cost of the material it had not included the duty paid by it. By looking into the certificate, we are of the opinion while computing the cost of the product, the assessee has calculated the duty. It is no doubt true that the assessee has sustained loss during relevant assessment year. Merely because the assessee has sustained the loss, cannot be a ground to hold it is not a cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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