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TMI Blog2023 (12) TMI 746X X X X Extracts X X X X X X X X Extracts X X X X ..... Unjust enrichment - HELD THAT:- Admittedly Appellant have not received the full amount as per the invoices and further at the time of finalisation of the supply bill, under the contract in question, the buyer of the goods South Central Railway, have made adjustment of both the downward revision of the price including the excise duty, which is evident from the communication dated 18.08.2010 which have been annexed in the appeal paper book. Thus, it is evident that, as the buyer of the goods have paid reduced adjusted amount, the Appellant never received the amount of duty being claimed as refund, being excess duty paid, admittedly - Appellant have satisfied that it is the Appellant who have borne the burden of duty for the amount of Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Railways, and the consequent decrease in price of sleepers resulted in payment of excess duty of Rs. 5,26,244/-. The appellant sought for refund of excess excise duty payment of Rs. 5,26,244/-, vide refund application on 16.09.2010, in terms of Section 11B of Central Excise Act, 1944. Out of Rs. 5,26,244/- sought for refund, the Original Authority rejected an amount of Rs. 48,952/- as time bar, on the ground that the same was filed beyond the period of 1 year from the relevant date, and the remaining amount on the ground that burden of excess excise duty paid, was passed on the buyer of goods. The appellant in the present appeal restricted their claim to the extent of Rs. 4,77,292/- only (Rs. 5,26,244/- minus Rs. 48,952/-). 4. In the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on the understanding or agreement between the buyer and the manufacturer. The Commissioner (Appeals) held that the refund in question is not available to the Appellant, both on merits as well as on the ground of unjust enrichment. 5. Being aggrieved the Appellant is before this Tribunal. 6. Learned counsel for the Appellant Shri P V B Chary has taken us through the Order-in-Original. In the Order-in-Original, part of the refund have been rejected on the ground of limitation under Section 11B, which prescribes a time limit of one year for claiming refund of duty paid in excess. The balance refund of ₹ 4,77,292/- have been rejected only on the ground of unjust enrichment, after recording of a finding that the said refund amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said amount which is for difference in the price along with the duty, due to downward revision, giving invoice voice details. The annexure is also certified by the General Manager of South Central Railway. It is further stated that the said document was both before the Adjudicating Authority and the Learned Commissioner (Appeals), but the same have been ignored and thus have recorded factually wrong finding with respect to unjust enrichment. 8. The Learned Counsel also relied on the following rulings in support of their contentions: i) PTC Industries Ltd., Vs CCE, Jaipur [2016 (340) ELT 563 (Tri-Del)] ii) CCE, Nagpur Vs Oriental Explosives (P) Ltd., [2008 (222) ELT 205 (Bom)] iii) Prag Industries (India) Pvt Ltd., [2019 (369) EL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion, the Asst/Deputy Commissioner of Central Excise is satisfied that the whole or any part of the duty of excise paid by the applicant is refundable, he may make an order accordingly and the amount so determined shall be credited to the fund, subject to satisfaction of unjust enrichment. 12. We find that admittedly the Adjudicating Authority found the refund admissible on merits. However, the same was rejected on the ground of unjust enrichment. We further hold that other than this issue of unjust enrichment, the Commissioner (Appeals) have travelled beyond the scope of the appeal and his other observations are by way of obiter dicta. 13. So far the issue of unjust enrichment is concerned, we find that admittedly Appellant have not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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