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TMI Blog2017 (7) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on sale value of their sister concern is absolutely incorrect for the reason that there is no sale to the sister concern. There is no question of passing of any element either value or duty to the sister concern. Moreover, the recipient unit being in Roorki availing the area based exemption also do not claim the cenvat credit. In view of this fact, the excess paid duty is refundable to the appellants - appeal allowed by way of refund. - E/72/12 - A/88139/17/SMB - Dated:- 29-6-2017 - Shri Ramesh Nair, Member (Judicial) None for the appellant Shri Sanjay Hasija, Supdt. (AR) for the respondent ORDER The fact of the case is that the appellants have cleared the goods through their own unit located at Roorki- Uttarakhand, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. He submits that in this case since the evidence of costing of the goods subsequently sold by the Roorki unit was not brought on record, therefore it cannot be ascertained whether the duty paid by the appellants stands absorbed in the final value or otherwise. Accordingly, unjust enrichment is applicable. He relied on the following judgment:- (i) Century Enka Ltd. - 2006 (206) ELT 663 (Tri-Mum) (ii) Essar Steel India Ltd. - 2017 (345) ELT 139 (Tri-Del) 4. I have carefully considered the submission made by both sides. I find that since the appellants have cleared the goods to their sister concern, it does not involve sale, therefore the question of passing of either the value of goods or the duty paid thereon does not ari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... based on sale value of their sister concern is absolutely incorrect for the reason that there is no sale to the sister concern. There is no question of passing of any element either value or duty to the sister concern. Moreover, the recipient unit being in Roorki availing the area based exemption also do not claim the cenvat credit. In view of this fact, I am of the considered view that the excess paid duty is refundable to the appellants. However, the appellants have submitted in their grounds of appeal that the excess duty paid was subsequently reduced to ₹ 1,02,155/- due to the finalisation of the CAS4 certificate. Therefore the appellants are entitled for refund of ₹ 1,02,155/- on merit. 5. Ld. AR made a submission on unj ..... X X X X Extracts X X X X X X X X Extracts X X X X
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