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TMI Blog2018 (6) TMI 528X X X X Extracts X X X X X X X X Extracts X X X X ..... involved - appeal allowed - decided in favor of appellant. - C/258/2010 & C/180 - 181/2011 - Final Order No. 40781-40784/2018 - Dated:- 13-3-2018 - Smt. Archana Wadhwa. Member (Judicial) and Shri V. Padmanabhan, Member (Technical) Shri Vishal Agarwal, Advocate, Shri G. Krishnamoorthy, Advocate For the Appellant Ms. Hemavathy, Commissioner (AR) For the Respondent ORDER Per Archana Wadhwa All the four appeals, three by the appellant and one by the Revenue are being disposed of by the same order as the issue involved in all these appeals is identical. 2. It is seen that in the assessee's appeal No. C/ 258/2010, the Commissioner (Appeals) has reversed the order of the original adjudicating authority which w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pt of the final invoice in the next financial year. 6. The refunds filed by the appellant were scrutinized by the original adjudicating authority and after examining the entire aspects, were sanctioned in one of the appeals. It may not be out of place to mention here that the principles of unjust enrichment were also adverted to by the original adjudicating authority and it was held that there was no unjust enrichment in as much as the appellant's final product price is also guided by LME price. The said orders passed by the original adjudicating authority were appealed against by the Revenue, which were reversed by him. In other two cases, original authority rejected the refund claims which were upheld by the Commissioner (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xed by the London Metal Exchange (LME) and this was done not only for the period in question but also for prior and subsequent period and that only such price could be charged and that no part of the duty in respect of rectified spirit captively consumed in the manufacture of copper could be added to the price of copper which was fixed on the basis of the LME prices. We have no reason to doubt the correctness of the aforesaid statement contained in the said affidavit. In the circumstances, no case is made out for interference with the direction contained in the impugned judgment of the High Court regarding refund of excise duty paid by the respondent on import of rectified spirit used in the manufacture of copper. The appeals are, therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he submissions of the party regarding determination of prices of final products, based on LME prices, but he has not discussed the same. As it is evident from the records that the prices of the final products were being determined based on the LME prices, the decision of the Original Authority in sanctioning the refund by way of credit into Cenvat account cannot be faulted. Therefore, the order of the Commissioner (Appeals) cannot be allowed to survive. 11. In as much as the unjust enrichment angle is the only issue in the present appeals, which stands decided by the above referred decisions, we find no merit in the Revenue's stand. Accordingly, the appeals filed by the appellants are allowed and the appeal filed by the Revenue is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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