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TMI Blog2016 (6) TMI 1097X X X X Extracts X X X X X X X X Extracts X X X X ..... y the original adjudicating authority as well as first appellate authority. Aggrieved by the said order, the revenue is an appeal before the Tribunal. 2. Learned AR for the Revenue relied on the grounds of appeals. He argued that the appellants were selling their products to independent buyers on the basis of MRP as their product covered under Standard of Weights and Measures Act, 1976. It was argued that no evidence was produced as to what was MRSP printed on the packages as per the provisions of Standard of Weights and Measures Act on the goods on which the refund has claimed. It was argued that nothing was done to correlate the goods with the MRSP. It was also argued that the respondents did not produce any evidence to show that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the details of MRSP of the products. The Commissioner (Appeals) has observed as under : - I have carefully examined the case records including the submissions made in writing and at the time of personal hearing and observe that the short issue involved is as to whether the appellants are entitled for the refund of the excess duty paid by them inadvertently due to system failure. The respondents contended that due to system failure the revision of prices could not be uploaded in the computer resulting into payment of excess duty on the basis of old/higher price in respect the product/pack for which the prices were reduced. The invoices were generated on the basis of old/higher price whereas the product/pack started bearing revised/lowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refund claim is concerned, the records have been checked by the range officers, Deputy Commissioner as well as the Commissioner (Appeals) to their satisfaction. The grounds of appeals do not bring out any infirmity in the facts which have been verified. We do not find any infirmity in the verification done by the lower authorities. In so far as the unjust enrichment is concerned, it is not disputed that the goods were cleared only to their depots. Since the goods have not been sent to third party on the basis of such invoices, it cannot be said that the duty has been recovered from the buyers. In the circumstances, we find that the provisions of unjust enrichment cannot be invoked. 7. The appeals filed by the Revenue accordingly are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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