2018 (3) TMI 637

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..... Held that: - the appellant’s case is that they were not required to pay the duty at the time of clearance of old and used non-cenvatable capital goods. Admittedly, the appellants have not placed any evidence on record to show that such capital goods were purchased by them before 1991 and no cenvat credit has been availed by them. It is well established principal of law that onus to establish that .....

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..... er (Judicial) Ms. Priyanka Goel, Advocate - for the Appellants Shri G R Singh, AR - for the Respondent ORDER Per: Ms. Archana Wadhwa After hearing both the sides, I find that the appellant sold old and used capital goods to one M/s. Saturn Steel Ventures and Advisors P Ltd. in terms of Memorandum of Understanding entered between the appellant and the purchasers. The goods were sold under I .....

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..... rder was also rejected by the Commissioner (Appeals). Hence, the present appeal. 4. The lower authorities have observed that the appellant has not produced any evidence on record to show that capital goods sold by them were out of non-cenvatable capital goods except an affidavit to that effect. The original adjudicating authority held that one of the capital goods removed by the assessee is bille .....

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..... not required to pay the duty at the time of clearance of old and used non-cenvatable capital goods. Admittedly, the appellants have not placed any evidence on record to show that such capital goods were purchased by them before 1991 and no cenvat credit has been availed by them. It is well established principal of law that onus to establish that capital goods were purchased after introduction of c .....

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..... uch as unjust enrichment angle can be examined at any point of time before grant of refund. Admittedly, the appellant in the present case has recovered the duty element from the purchaser of goods and as such, refund of same would be hit by the provisions of unjust enrichment. In view of the foregoing, I find no merit in the appeal. Same is accordingly, rejected. (dictated and pronounced in the o .....

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