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TMI Blog2017 (7) TMI 843X X X X Extracts X X X X X X X X Extracts X X X X ..... red does not arise as the First Appellate Authority, has recorded clearly that amount @ 8% or 10%, are debited in January 2012, February 2012 and the issue was finalised by the First Appellate authority in the favour of the assessee vide an order dated 13.03.2013 and appellant filed refund claim on 27.03.2013 within the time prescribed the provisions - refund cannot be rejected on account of time bar. Appeal allowed - decided in favor of appellant. - E/30577 to 30579/2017 - A/31227 to 31229/2017 - Dated:- 12-7-2017 - Mr. M. V. Ravindran., Member (Judicial) Sh. C. Saravanan, Advocate for the Appellant Sh. Arun Kumar, Deputy Commissioner (AR) for the Respondent ORDER [Order Per: M. V. Ravindran] 1. All these th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts that the said judgment was carried in appeal Hon ble High Court of Madras and the said appeal was dismissed by the Hon ble High Court as reported in [2014 (302) ELT 45 (Mad.)]. He produced the copy of the judgment. 6. Ld. Departmental Representative on the other hand submits that any refund that arises out of any order passed by Higher Jurisdictional Forum needs to pass the hurdle of unjust enrichment as settled by the Supreme Court in the case of Mafatlal Industries case. It is his submission that this amount of 8% or 10% as debited by the appellant in furtherance to the confirmation of amount by the lower authorities. It is the submission of the Ld. Departmental Representative, that in appeal No.E/30577/2017 the refund claim has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n inputs shall be allowed where the final product manufactured out of such input was wholly exempted from the payment of duty of excise leviable thereon or was chargeable to nil rate of duty. It was observed that, in the special procedure laid down under Rule 57F(3), duty did not get paid at the job worker's end at the time of clearance of goods, but ultimately got paid at the principal manufacturer's end. In other words, assessable value of the goods cleared by the job worker without payment of duty to the principal manufacturer would ultimately become as ingredient of the assessable value of the final product cleared by the latter on payment of duty. Thus, duty gets paid on the job-worked goods at a later stage and, therefore, suc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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