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TMI Blog2015 (11) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the appellant filed refund claim for an amount of Rs. 1,29,676/- and Rs. 77,788/- with the Jurisdictional Asstt. Commissioner, Central Excise, under Section 11B. The adjudicating Authority allowed the refund claim considering facts that there is excess payment of duty and also verified aspect of unjust enrichment. Aggrieved by the said order, Revenue filed appeal before the Commissioner (Appeals), who vide impugned order held that the appellant has not discharged their burden of principle of unjust enrichment and accordingly they are not eligible for refund. Hence the Revenues appeal was allowed, therefore appellant is before me. 3. Shri. Bharat Raichandani, Ld. Counsel for the appellant submits that before the Ld. Commissioner (Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore he could not prove that incidence of refund amount has not been passed on to any other person. He submits that since at the time of the clearing of the goods appellant have charged excise duty in the invoices the incidence of duty shown in the invoices deemed to have been passed on to the buyer therefore unjust enrichment is applicable. Refund was not payable to the appellant. Ld. Commissioner (Appeals) has rightly held that refund is hit by the unjust enrichment. 5. I have carefully considered the submissions made by both sides and perused the record. 6. I find that from the original order that appellant have submitted C.A. Certificate as well as their balance sheet. The original authority has verified the said documents and came ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dered as duty "Unjust enrichment provisions not applicable to it" Assessee entitled to refund Section 27 of Customs Act, 1962. [para 3] On this point of unjust enrichment, the Commissioner (Appeals) given findings which is reproduced below: 12.1 I do not want to verify the quantum of excess duty paid or refund amount eligible as both the department and the assessee have not disputed the quantification. The only issue that has to be decided in these two refund claims is relating to compliance of the provisions on the principle of unjust enrichment. The above Chartered Accountants certificates merely say that their assessee have provided for these two refund claims in their financial statements i.e. they have shown these amounts as recove ..... X X X X Extracts X X X X X X X X Extracts X X X X
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