Case Law Details
Steel Authority of India Limited Vs Commissioner of CGST & CX (CESTAT Kolkata)
CESTAT find from the records that it is undisputed that the Appellant had erroneously paid Central Excise duty @10.3% instead of discharging duty @12.36% while issuing the original invoice dated 28.03.2012. On realizing the mistake the Appellant issued supplementary invoices on 30.04.2012 with an objective to recover duty @ 2.06% (12.36% – 10.3%). However, the Appellant once again paid the entire excise duty @ 12.36% instead of discharging the differential duty @ 2.06%, resulting in excess deposit of Central Excise duty amounting to Rs.5,06,393/-.
The contentions of the Appellant that they have not received the amount from their buyer and that the buyer has not availed Modvat credit needs consideration. +
The Appellant also filed Chartered Accountant’s Certificate.
I find from the records that the Revenue has not controverted the above said Certificate of the Chartered Accountant. It is settled law that if the assessee has not received the amount from the buyers, it cannot be held, that the Appellant will be unjustly enriched.
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