9911796707
TMI Blog2021 (11) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... to late notice of aforesaid two notifications for enhancement of duty rates, the appellant had cleared and invoiced removal of particular dates i.e.12.11.2014 & 02.12.2014 respectively at lower rates of duty. However, when the duty became payable by the appellant on the 6th of next month, they paid the duty at enhanced rate under protest. Thereafter, the appellant filed refund claim on the ground that the differential duty on account of enhanced rate was not payable by them due to late receipt of the notifications which should come into force from the date of its publication and offered for sale. The learned Commissioner (Appeals) rejected the refund claim on merits and on the bar of unjust enrichment. On merit he held that the date of sale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned two notifications were not issued for publication nor were they published in the official gazette nor offered for sale on the dates of issue, the said notifications cannot be made effective from the respective dates of their issue. He also relied upon the following judgments: * 2017 (353) ELT 12 (Guj.) M.D. Overseas Ltd. Vs. UOI 2017 (356) ELT A136 (SC) * 2015 (321) ELT 192 (S.C.) UOI Vs. PARAM INDUSTRIES LTD. * 2002 (150) ELT 3 (Kar.) PARAM INDS. LTD. VS. UOI * 2020 (373) ELT 113 (T) RUCHI SOYA INDS. LTD. Vs. CC 2.1 As regard unjust enrichment he submits that the appellant have not passed on burden of higher duty to the buyers or any other person the retail selling price of motor spirit and HSD were not increase ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 5A of Central Excise Act, 1944 which is reproduced below: "[(5) Every notification issued under sub-section (1) [or sub-section (2A)] shall,- (a) unless otherwise provided, come into force on the date of its issue by the Central Government for publication in the Official Gazette; (b) also be published and offered for sale on the date of its issue by the Directorate of Publicity and Public Relations, Customs and Central Excise, New Delhi, under the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)." From the above provision it is absolutely clear that any notification issued under Sub-section (1) or Sub-section (2A) come into force on a date when it is published and offered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Secretary to the Government of India Note.- The principal notification No. 12/2012-Central Excise, dated the 17th March, 2012 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 163EUR dated the 17th March, 2012 and was last amended vide notification No.21/2014-Central Excise, dated the 11th November, 2014 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.792 EUR dated the 11th November, 2014. MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 24/2014-Central Excise New Delhi, the 2nd December, 2014 G.S.R. 862 (E). - In exercise of the powers conferred by sub-section (1) of section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h November, 2014 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 795(E) dated the 12th November, 2014. From the above search, it is clear that the notification No.22/2014 was published on 22nd November, 2014 and notification no. 24/2014 was published on 11th December, 2014 therefore, both the notifications will be effective from the date of its publication i.e.22nd November, 2014 & 11th December, 2014 respectively therefore, the contention of the lower authority that the notification will be effective from the date of its issue of notification is absolutely incorrect. Therefore, refund on this ground is admissible to the appellant. 4.2 As regard the issue of unjust enrichment since ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
