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TMI Blog2007 (9) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... st have been issued by authorities for recovery - E/437/2007 - A/2435/2007-WZB/AHD - Dated:- 7-9-2007 - M. Veeraiyan, Member (T) [Order per]- This is an appeal against the order of Commissioner (Appeals) No. 300/2006(Ahd-II)CE/Raju/Comr(A), dt.17.10.06. 2. Heard both sides. 3. The relevant facts are as follows. (a) The appellant manufactures medicaments for M/s Torrent Ph ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant. (c) The department filed appeal against the order of the original authority, which was decided in favour of the department. The claim has been rejected on the ground that the appellant had while supplying the physician samples paid duty and they not only collected the job charges and also the duty amounts from M/s Torrent Pharmaceuticals and therefore they have passed on the burden of d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he original authority proceeded on the ground that M/s Torrent Pharmaceuticals is the "manufacturer" and M/s Torrent Pharmaceuticals has distributed the physician samples free of cost, and hence the doctrine of unjust enrichment does not apply. 5. The ld SDR reiterates the findings of the Commissioner (Appeals). 6.1 I have carefully considered the submission by both sides. The bar of unju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Section 11AC and therefore in terms of clarifications of the Board's Circular dt.22.9.98, Department can not recover the refund with out issue of show cause notice. This submission may be valid. Ld SDR submits that he is not in a position to confirm as to whether such a show cause notice has been issued or not. If it has been issued, then it has to be decided according to law. This is not di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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