COMMISSIONER OF CENTRAL EXCISE Vs. MEDICO LABS

JUDGEMENT

(1.) BOTH these appeals are disposed of by this common order, after hearing learned standing counsel Mr. J.M. Malkan for the appellant -CCE, Ahmedabad.

(2.) ORDER in original No. MP/63 -65/DA/2000, dt. 27th March, 2000 was passed by the Dy. Commr. Central Excise, Division -IV, Ahmedabad, against M/s Medico Labs. Aggrieved by the same, M/s Medico Labs had filed Appeal No. 332 of 2003 before Commr.(A) -I, which was allowed by Mr. V.K. Jain, Commr.(A) -I, Central Excise, Ahmedabad, by his order dt. 12th June, 2003 and the matter was remanded for de novo consideration after setting aside the impugned order passed in original by the authority on 27th Aug., 2000.

(3.) IT was contended in the appeal before the Commr. (A) by the appellant, M/s Medico Labs, that they had already filed refund claim of Rs. 1,20,790 on 23rd May, 1991 for the excess duty paid by them for their invoice value which included central excise duty, but due to oversight the excess duty paid by them was not charged by the customs, and only the invoice value inclusive of central excise duty was charged by them and initially the Asstt. CCE had sanctioned refund of Rs. 85,812 and the remaining claim of Rs. 34,978 was dismissed as having become time -barred. Accordingly, they were paid Rs. 60,927 by cheque and remaining amount of Rs. 24,885 as credit in RG 23A Pt. -II and, thereafter, they were served with show -cause notice for recovery of previous refund. It was submitted that at the relevant point of time, Asstt. CCE had already examined the case on merits and found that his predecessor in office had examined the issue of unjust enrichment before sanctioning refund claim and accordingly he withdrew the show -cause notice.