2014 (10) TMI 634

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..... ersuasion of the department, the appellant paid duty on the activity of manufacturing of printing paste which used in their job work activity, under protest. Later-on it was held that the activity of manufacturing of printing paste does not amounts to manufacture therefore, duty is not payable at all. In the circumstance, when the goods are duty-free therefore, the provisions of Central Excise Act .....

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..... adjudicating authority was set aside by the learned Commissioner (Appeals) on the ground that the appellant has failed to pass the bar of unjust enrichment. 2. Heard both sides. 3. Brief facts of the case are that the appellant is a job worker and was undertaking the processing of the fabrics and clearing the same to the principal manufacturer of unprocessed fabrics on job charges. Proceedi .....

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..... ble High Court in the appellant's own case that the activity of manufacture of printing paste does not amounts to manufacture, duty is not leviable. The Revenue preferred an appeal against the said order before the learned Commissioner (Appeals) who in turn held that as the appellant has failed to pass the bar of unjust enrichment therefore, although sanctioned, the refund claim had to be tran .....

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..... evy of duty remained same. In these circumstances, he prays that although they have proved the duty incidence has not been passed on the buyers, bar of unjust enrichment is not applicable to the facts of the case. Therefore, the impugned order is required to be set aside. 5. On the other hand, the learned A.R. submits that in this case duty has been paid although under protest but as per the ju .....

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..... cumstance, when the goods are duty-free therefore, the provisions of Central Excise Act, 1944 are not applicable as held by the Hon'ble High Court of Bombay in the case of Biochem Pharmaceuticals (supra). When the provisions of Central Excise are not applicable in that case bar of unjust enrichment is also not applicable. Therefore, relying on the decision of Biochem Pharmaceuticals (supra), I .....

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