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TMI Blog2015 (12) TMI 1346X X X X Extracts X X X X X X X X Extracts X X X X ..... d. (Government of India Enterprises) discharging the duty liability. Subsequently, it was noticed that they have discharged excess duty and was not in accordance with the contract entered by them with Karnataka Antibiotics & Pharmaceuticals Ltd.; appellant filed a refund claim for the amount of Excise duty paid by them in appropriate form. A show cause notice was issued to appellant directing to show that the burden of unjust enrichment has been passed by them. The adjudicating authority after following the due process of law rejected the refund claim. On an appeal, the first appellate authority concurred with the views of the adjudicating authority. 3. Learned counsel would draw my attention to the various documents as also the show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 (192) ELT 355(Tri. Del.). 4. Learned departmental representative on the other hand submits that the appellant should have taken up all this point before the lower authorities. It is his submission that appellant having discharged the duty liability on the invoices raised by them must have collected the amount from the Karnataka Antibiotics & Pharmaceuticals Ltd. He would then draw my attention to the grounds of appeal taken by the appellant before the first appellate authority and submit that they were seeking remand of the matter before the first appellate authority and submits that he has no objection if the matter is remanded back to the adjudicating authority. It is his submission that the amount has been paid correctly as Excise dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es which are indicated on agreement. The adjudicating authority has relied upon clause no. 3.17 and clause no. 4.3 of the said agreement the appellant has correctly discharged the Central Excise duty; I find that the reasoning adopted by the both the lower authorities is incorrect as clause no. 4.3 requires the appellant herein to discharge the Central Excise duty correctly and clear the goods after payment of duty while clause no. 3.17 is very particular as to the rates which are to be considered for discharge of duty liability by the appellant. 8.2. Secondly, appellant have before the adjudicating authority produced a Chartered Accountant certificate dated 25/06/2008, which reads as under. It can be seen from the above reproduced Chart ..... X X X X Extracts X X X X X X X X Extracts X X X X
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