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Judgment
Revenue has filed this appeal against the impugned order dated 13.02.2014 passed by the Commissioner, Central Excise and Customs (Appeals)
Raipur. The grievance of Revenue in this appeal is that without endorsing the invoice, proportionate Cenvat credit cannot be taken and that doctrine of
unjust enrichment aspect has to be strictly followed for sanction of refund claim.
I have heard the Ld. Counsel for both sides and perused the records.
I find that the recipient unit which is a sister concern of the appellant has taken the cenvat credit based on the actual duty liability attributable to the
removal of goods. Such fact is evident from the certificate issued by the Range Superintendent, Sector 3 & 4, Ramgarh (Jharkhand) wherein, upon
verification of the books of accounts he has certified that cenvat credit taken by the assessee on the disputed invoices are according to the actual duty
liability and not on the basis of the inadvertent figure mentioned in the invoices. The said fact prove beyond any shadow of doubt that the incidence of
excess paid excise duty has not been passed on to the buyer of the goods. Hence, if the subject refund is sanctioned in favour of the respondent, it will
not fall under the ambit and scope of the doctrine of unjustly enriched. I find that both the authorities below after proper analysis of the facts of the
case and upon examination of the documents have granted the refund benefit to the respondent.
Therefore, I do not find any merits in the appeal filed by Revenue. Accordingly, the same is dismissed. The Respondent is eligible for the
consequential benefit of refund.
(Dictated and pronounced in open court)