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TMI Blog2024 (12) TMI 1359X X X X Extracts X X X X X X X X Extracts X X X X ..... er than institutional customers. It is incumbent upon the appellants who are claiming refund to satisfy the authorities with evidence to substantiate the quantum and fact of their clearances to institutional customers. Applicability of principles of natural justice - HELD THAT:- The Bench cannot sit in judgment over a record/ evidence to which the lower authorities were not privy to. Therefore, in the interest of justice, the issue must travel back to the original authority to verify the claim of the appellants both on the issues of merit and unjust enrichment. Conclusion - In view of lack of clear evidence, the issue must travel back to the original authority to verify the claim of the appellants both on the issues of merit and unjust enri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment to the effect that supplies of cement in prepacked form meant for Government departments/ agencies i.e institutional supplies are exempted from the declaration of MRP; such packs must carry conspicuously marking of institutional supply like Government supply only, in case of supplies to Government. He further submits that number of judgments held that such supplies to institutional buyers are exempt from the rigors of MRP. He relies on the following cases: Grasim Industries Ltd. Unit-I 2009 (238) ELT 655 (Tri. Chennai). Madras Cements 2020 (371) ELT A42. Shri Digvijay Cement Co. Ltd. 2020 (371) ELT 856 (Tri. Ahmd.) M/s Ultratech Cement Ltd. 2024 (1) TMI 818 CESTAT-Chennai Dalmia Cements (Bharat) Ltd. 2018 (361) ELT 917 (Tri. Del.) an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as such, it is evident that the incidence of duty has been passed on to the customers and the refunds are hit by unjust enrichment. He submits that the jurisdictional High Court of Punjab Haryana in the case of Steel Strips Ltd. 2010 (262) ELT 129 (P H) held that when the duty is mentioned in the invoices, it shall be deemed that incidence of duty has been passed on. 4.1. Learned Consultant for the appellants submits in re-joinder that the supplies are to institutional buyers who have no way to utilize CENVAT credit and therefore, bar of unjust enrichment is not applicable to supply to Government/ Public Distribution System etc; as held in many cases that the presumption of unjust enrichment does not exist; he submits that if the Bench so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vidence to substantiate the quantum and fact of their clearances to institutional customers. Also as regards the issue of unjust enrichment, learned Consultant for the appellants submits that he can provide certificates/ affidavits to prove that their institutional customers i.e army/ Government agencies etc. have not availed CENVAT credit. We are of the considered opinion that the Bench cannot sit in judgment over a record/ evidence to which the lower authorities were not privy to. Therefore, in the interest of justice, the issue must travel back to the original authority to verify the claim of the appellants both on the issues of merit and unjust enrichment. 6. In view of the above, the appeals are disposed by way of remand to the origina ..... X X X X Extracts X X X X X X X X Extracts X X X X
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