| Date: |
18-06-1997
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| Notification No: |
Central Excise Circular No 317/1997
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| Issuing Authority: |
Central Excise
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| Type: |
Circular
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| File No: |
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| Subject: |
CEGAT order in the case of CCE, Madras Vs. Addison & Co., Madras - 1997 (20) RLT - 479 (CEGAT-SZB)
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CEGAT order in the case of CCE, Madras Vs. Addison & Co., Madras -
1997 (20) RLT - 479 (CEGAT-SZB)
Circular
No. 317
dated 18th June 1997
The
CEGAT (Eastern Zonal Bench) in the case of Indo Flogates Ltd., v. CCE,
Bhubaneshwar 1997 (20) RLT 443 (CEGAT -EZB) has decided the issue of unjust
enrichment under section 11B holding that if credit notes have been issued,
refund is admissible. This decision is given by Single Member Bench.
2.0
However, the CEGAT (South Zonal Bench) consisting of two Members in the
case of CCE, Madras v. Addison & Co., Madras 1997 (20) RLT 479 has held that
refund is not admissible if credit notes have been issued as passing on duty at
time of clearance and not post clearance transactions by issue of credit notes
is relevant under section 11B of the Central Excise Act.
3.0
As the decision of South Zonal Bench is of two Members Bench, it would
prevail over the decision of Eastern Zonal Bench, which is Single Member Bench.
The jurisdictional Commissioner has been requested to consider filling Reference
Application against the order in case of CCE v. Indo Flogates Ltd.
4.0
In the aforesaid regard, the Board desires that the decision passed by
South Zonal Bench in case of CCE v. Addison & Co., should be referred to in
all cases involving similar issue.
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