9911796707
TMI Blog2017 (4) TMI 430X X X X Extracts X X X X X X X X Extracts X X X X ..... short duration, there was levy of excise duty on hosiery goods and such levy was on MRP basis. Entire clearances were made to the consignment agent issuing invoices to that agent under Section 4A of the Central Excise Act, 1944 (hereinafter referred to as "the Act") disclosing the duty amount payable on the clearance made. Such disclosure was made for the convenience of calculation and discharge o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orized to sell the goods within the MRP declared on the package. The duty appeared in the invoice issued by the appellant to the consignment was neither realized by the consignment agent nor by the appellant since MRP fixed goods were cleared. 3. Learned adjudicating authority although granted refund being satisfied on the materials adduced before him, he transferred the refund amount to the Cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the conclusion that the refund has to meet the test of unjust enrichment. 5. Revenue on the other hand supports the adjudication on the ground that when the appellant disclosed central excise duty on the invoices, law requires Revenue to presume that appellant was unjustly enriched unless the contrary is proved and burden of proof lies on the appellant to establish that it was not been unjus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the consignment agent. To remove the doubt of the department that appellant was unjustly enriched by the duty element depicted on the invoices issued to consignment agent, the entries depicted in page 12 to 14 of the appeal folder may be examined by the learned Adjudicating Authority. Appellant shall satisfy whether any duty was realized separately by the consignment agent from the retailer and w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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