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TMI Blog2018 (1) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... ational unit - appeal allowed - decided in favor of Revenue. - E/86794/17 - A/90988/17 - Dated:- 29-11-2017 - Shri Raju, Member (Technical) Shri Ajay Kumar, AC (AR) for the appellant None for the respondent ORDER This appeal has been filed by revenue against dropping of demand of central excise duty and imposition of penalty against Badve Autocomps Pvt. Ltd. 2. Nobody ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Vignahar SSK Ltd. - 2012 (275) ELT 108 to assert that it is not open to the assessee to make a suo motu adjustment from one unit to another. 4. I have gone through the impugned order. I find that the Commissioner (Appeals) has simply gone on the basis of equity and allowed the benefit. Para 11 of the impugned order reads as follows:- I find that the Waluj unit of the Appellants was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... do not find any reason to impose penalty on the Appellants. 5. It is seen that there is no procedure for such transfer in central excise law. Moreover the Larger Bench of Tribunal in BDH Industries Ltd. has observed as under:- 12. We find that there is no provision under Central Excise Act and Rules allowing suo moto taking of credit or refund without sanction by the proper officer. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idence of duty to others. The recent decisions of Hon ble Supreme Court in the case of Sahakari Khand Udyog and Others clearly laid down that all refunds have to pass through doctrine of unjust enrichment, even if it is not so expressly provided for in the statute. From these decisions it clearly emerges that all types of refund have to be filed under Section 11B of the Central Excise Act and no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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