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TMI Blog2013 (9) TMI 587X X X X Extracts X X X X X X X X Extracts X X X X ..... sidering that the itself imposes restriction only on refund of duty under Section 28, it would not be possible to attract the principles of ‘unjust enrichment' – refund of excess redemption fine paid to be allowed – decided in favour of assessee. - C/1289/2012 - A/249/13/CSTB/C-I - Dated:- 24-1-2013 - P.R. Chandrasekharan And Anil Choudhary, JJ. For the Appellant :Shri S N Kantawala, Adv. For the Respondent : Shri M S Reddy, Asstt Commissioner (AR) Per: P R Chandrasekharan: The appeal is directed against Order-in-Appeal No. 936/MCH/AC/Gr.VIIB/2012 dated 23/11/2012 passed by the Commissioner of Customs (Appeals), New Custom House, Mumbai. 2. In a case relating to imports under DEEC scheme, the appellant M/s. Veekay Prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices (I) Ltd. [2009 (244) ELT 135 (tri.)]; 2) Umax Enterprises [2009 (95) ELT 833 (Tri.)] and United Spirits Ltd. CC, Mumbai [2009 (240) ELT 513 (Bom)]. He also submits that the transferor of the licence BOFL has been allowed to withdraw the pre-deposit of Rs. One Crore made by them as per the directions of the hon'ble high court of Bombay. Therefore, the transferee should be entitled for similar relief. 4. The ld. Asst. Commissioner (AR) appearing for the Revenue submits that as per the decision of the hon'ble apex court in the case of Sahakari Khand Udyog Mandal Ltd. [2004 (181) ELT 328 (SC)], the principle of unjust enrichment would apply to all kinds of refund and in the present case the appellant has not submitted evidence to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng three years. The notification also provided that such exemption would be on sale of sugar as specified in columns 3 and 4 as levy sugar and free sale sugar. The rebate was claimed for the year 1976-77 during which the production was 2,09,982 quintals based on the average production for the preceding 3 years, namely, 1973-74, 74-75 and 75-76, which worked out 1,54,846.33 quintals. The Mandal was entitled to benefit of exemption from excise duty for excess production of 55,135.67 quintals. The appellant, therefore, submitted its claim for Rs. 6,92,779.59. It was in the facts of that case, the hon'ble apex court passed the judgment. In that case at the time of clearance of the goods, exceed duty liability was paid at the normal rates and la ..... X X X X Extracts X X X X X X X X Extracts X X X X
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