9911796707
TMI Blog2017 (5) TMI 867X X X X Extracts X X X X X X X X Extracts X X X X ..... entire central excise duty for which refund has been claimed is received by them from the principal manufacturer, the lower authorities are correct in coming to a conclusion that bar of unjust enrichment applies in this case - refund rightly denied - appeal dismissed - decided against appellant. - E/972, 1063/12 - A/86794-86795/17/SMB - Dated:- 22-3-2017 - Mr. M.V. Ravindran, Member (Judicial) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble value for the purpose of payment of excise duty. Subsequently, the appellants filed 10 separate refund claims before the lower authorities. Both the lower authorities have held that the question of unjust enrichment applies in this case as appellant had passed on incidence of duty to M/s. Volvoline. 4. Learned Counsel submits that the excess duty paid is due to non-upgrading of software and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed hence the refunds are liable to be rejected. 6. After careful consideration of the submissions made by both sides, I find that the appellant is a jobworker for the principal manufacturer M/s Valvoline. It is also not in dispute that after dispatch of final product from the factory premises, the appellant has received the entire amount of the central excise duty which has been debited by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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