Order Date – 18 October 2023

Parties: Hindustan Coca Cola Beverages Pvt. Ltd. Vs Commissioner of CGST & Central Excise, Bhiwandi 

Facts –

• The Appellant, Hindustan Coca Cola Beverages Pvt. Ltd., was involved in the manufacture of Mineral Water and Aerated Water.
• They had paid excise duty 'under protest' on waste and scrap cleared from their factory from February 2000 to December 2001. Later the said issue was settled in favour of the appellant and they filed refund claim for the duty paid by them under protest.
• Although the adjudicating authority sanctioned the refund however the same was credited to the Consumer Welfare Fund Account on the ground of ‘unjust enrichment’.

Issue –

• Whether the authorities were justified in crediting the refund claim to the Consumer Welfare Fund on the grounds of 'unjust enrichment'?

Order –

• The Tribunal observed it is settled through decisions that when duty had been paid during investigation at the insistence of the department post clearance of the goods, the provisions of unjust enrichment will not apply.
• The Tribunal found that the Chartered Accountant’s certificate supported the stand of the appellant as it mentioned by stating that ‘HCCBL has not received any amount over and above the amount mentioned in the respective Commercial invoices issued by them during the period February, 2000 to November 12, 2001.’
• Since the Chartered Accountant’s certificate has certified that the appellant has not recovered the duty amount from their customers, the same is not hit by the bar of unjust enrichment. The appellant is therefore entitled for refund claimed and the appeal filed by the appellant is accordingly allowed by setting aside the impugned order.