Custom, Excise & Service Tax Tribunal
M/S Hawkins Cookers Ltd vs Cce, Chandigarh-I on 21 March, 2017
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
SCO 147-148, SECTOR 17-C, CHANDIGARH-160017
SINGLE BENCH
COURT NO.1
Appeal No. E/372, 409/2007
[Arising out of the Order-in-Appeal NO. 310-311/CE/Appl/Jal/2006 dated 24.10.2006, passed by the CCE (Appeals), Chandigarh]
Date of Hearing/Decision: 21.03.2017
For Approval & signature:
Honble Mr. Ashok Jindal, Member (Judicial)
M/s Hawkins Cookers Ltd. Appellant
Vs.
CCE, Chandigarh-I
CCE, Jallandhar Respondent
Appearance Shri. B. Pani, Advocate- for the appellant Shri. V.Gupta, AR- for the respondent CORAM: Honble Mr. Ashok Jindal, Member (Judicial) Final Order No: 60477-60478 / 2017 Per Ashok JIndal:
The appellants are in appeal against the impugned orders rejecting the refund claim on the ground of unjust enrichment.
2. The facts of the case are that the appellants paid duty provisionally at the time of clearance of the goods. Later on, final assessment was done and on the basis of final assessment it is found that the appellants had paid excess duty. They have filed calculation of refund claim which is not disputed. The only dispute is that the appellant has not passed the bar of unjust enrichment in the absence of documentary evidence.
3. Heard the parties and considered the submissions.
4. Considering the fact that the appellant has produced final invoices showing the discounts given by them to their buyers. They have not recovered any duty on discount from their buyers, therefore, the appellant is able to pass the bar of unjust of enrichment. Moreover, the appellant has also produced the CAs certificate, certifying that at the time of final assessment, the appellant has passed the discount to the buyers and no duty has been received on discount amount. In that circumstances, I hold that the appellants are entitled for refund claim. In these terms, the impugned orders are set aside. The appeals are allowed with consequential relief.
(Dictated and Pronounced in the open court) Ashok Jindal Member (Judicial) rt 1 E/372, 409/2007 M/s Hawkins Cookers Ltd Vs. CCE, Chandigarh-I & CCE, Jallandhar