AMADALAVALASA COOPERATIVE SUGARS LTD. Vs. CCE, VISAKHAPATNAM

JUDGEMENT

(1.) THIS appeal has been filed against OIA No. 37/04 -C.E., dated 29 -9 -2004 passed by the Commissioner of Customs and Central Excise (Appeals) Visak. The appellant a manufacturer of VP Sugar cleared scrap for contract price which included duty payable. The issue of excisability of the goods was in dispute and later the issue was settled in favour of the appellants. The appellants thereupon filed refund claim. The lower authority held that the refund is admissible but credited the same to the consumer welfare fund on grounds of unjust enrichment. The appellants appealed before the Commissioner (Appeals) who upheld the order of the lower authority. Hence, the appellants have come before this Tribunal for relief.

(2.) SHRI P.R. Venkataraman learned Consultant appeared for the appellants and Shri R.K. Singla learned JCDR for the revenue.

(3.) THE learned consultant urged the following points : -