9911796707
TMI Blog2018 (10) TMI 697X X X X Extracts X X X X X X X X Extracts X X X X ..... oned refund to the Consumer Welfare Fund is not in accordance in law and requires to be set aside - appeal allowed - decided in favor of appellant. - E/41550/2018 - 42582/2018 - Dated:- 11-10-2018 - Ms. Sulekha Beevi, C.S., Member (Judicial) For the Appellant : Shri Sai Prasanth, Advocate For the Respondent : Shri L. Nandakumar, AC (AR) ORDER The brief facts of the case are that appellants are engaged in manufacture of tyres, tubes and flaps. They are selling the manufactured goods, through their depots / dealers located all over India at the net dealer price since the quantum of various discounts are not known at the time of clearance they requested for provisional assessment under Rule 7 of Central Excise Rules 2002 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant, Ld.Counsel Shri Sai Prasanth appeared and argued the matter. He submitted that vide order of finalization of provisional assessment the excess amount of ₹ 22,98,934/- (Rs.23,40,314 (-) ₹ 41,380) was ordered to be credited to the Consumer Welfare Fund on the ground that the amount has not passed the test of unjust enrichment. He submitted that it is settled that duty short paid and duty excess paid during the provisional assessment can be adjusted against each other; that it is also settled law that test of unjust enrichment is not applicable for the purpose of such adjustment. He relies upon the decision of Hon ble High Court of Karnataka in the case of Toyota Kirloskar Auto Parts Pvt. Ltd. Vs CCE LTU Bangalore 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fall. In the entire scheme of Rule 7, there is no indication that when an assessee is permitted to pay duty in pursuance of a provisional assessment order, if he is dealing with more than one goods, they have to be treated separately. Even though the duty payable under the Act is to be calculated under each head of each case ultimately it is the total duty payable for all the goods which are the subject matter of the provisional assessment and final assessment which is to be taken into consideration. If after taking into consideration the duty payable in respect of all the goods and the duty paid in pursuance of the final assessment order, if still the assessee is due in any duty, then for the short fall in payment of duty, the assessee is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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