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TMI Blog2015 (11) TMI 1672X X X X Extracts X X X X X X X X Extracts X X X X ..... ferred to Consumer Welfare Fund - Held that: - there being no transfer and an admitted destruction of the goods in question the doctrine of unjust enrichment is not attracted - the appellant is entitled to refund - appeal allowed - decided in favor of appellant. - Ex. Appeal No.1208/09 - - - Dated:- 6-11-2015 - Mr. Anil Choudhary, Member (Judicial) Shri Raj Kumar, FCA, for the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ziabad, the C F Agent of the appellant. During the course of investigation, the appellants deposited duty amounting to ₹ 13,28,000/- under protest. Two show-cause notices dated 03.04.2002 and 08.05.2003 were issued. The show-cause notice dated 03.04.2002 was adjudicated vide OIO No.26/04-05 dated 28.10.2004 by the Assistant Commissioner, Central Excise, Division II, Ghaziabad, wherein good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he adjudicating authority sanctioned the refund claim vide impugned Order-in-Original. As it was held that the claim was hit by the clause of unjust enrichment, the same was credited to the Consumer Welfare Fund . 3. The issue before the Tribunal is that in the facts and circumstances of the case, the appellant had deposited the amount before issue of SCN and before effecting sale and pursuant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Udyog Mandal Ltd. Vs. CCEx. CC : 2005 (181) ELT 328 (SC), wherein it was held that some exemption/rebate was available to the assessee under notification number 257/76 dt.30.09.1976 which provided for exemption from payment of Excise duty leviable thereon in excess of average production of sugar during the period of preceding three years. The notification also provided that the exemption would b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l there being no transfer and an admitted destruction of the goods in question the doctrine of unjust enrichment is not attracted. Accordingly I set aside the impugned order and hold that the appellant is entitled to refund. The adjudicating authority is directed to disburse of the amount of refund within a period of 60 days from the date of receipt of a copy of this order, with interest as per Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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