Case Law Details
Commissioner of GST & Central Excise Vs Royal Enfield (Unit of M/s.Eicher Motors Ltd.) (CESTAT Chennai)
CESTAT Chennai held that unjust enrichment is not applicable to refund consequent upon finalization of provisional assessment under Rule 9B of Central Excise Rules, 1944.
Facts- Provisional assessment of the respondent was finalized with demand of Rs. 28,09,480/-. During remand proceedings of the same, the adjudicating authority issued show cause notice dt. 07.10.2008 with corrigendum dt. 20.10.2008 proposing to demand Rs.3,14,69,952/- (Rs.47,18,567/- towards packing charges and Rs.2,67,51,385/- towards post-manufacturing expenses).
Aggrieved by the issue of show cause notice, the respondents preferred an ROM application along with stay application before the Tribunal. These applications were dismissed vide Misc.Order No.23, 24/2009 dt. 15.01.2009.
Thereafter, the original authority passed order finalizing the provisional assessment and confirmed the demand of above amounts along with interest under Section 11AB of the Central Excise Act, 1944 vide OIO NO.14/2009 dt. 22.06.2009 for the period 30.12.1983 to 30.06.2000.
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