Cam Enterprises Vs. Commissioner of C. Ex.

2. the appellants herein have been paid the sum of rs. 4,08,202/-which has been sanctioned as refund claim by the asst. commissioner of central excise, mumbai-iv. on filing appeal by the department to the commissioner (appeals), central excise, mumbai zone-i has allowed the appeal while setting aside the order-in-original.3. in the instant appeal, the appellants have paid the duty on ready made garments which in fact that the assessee is not liable to pay excise duty. as there was urgency, the assessee cleared the goods on payment of duty under protest. subsequently, the tribunal judgment has been made clear that the ready made garments are not liable for payment of excise duty. therefore, the assessee claimed refund of duty paid, on the ground that, there was no collection of the duty from their customers and as a matter of fact, they have received low price than the value fixed and also suffered loss in sale exhibition. the appellants have relied upon 13 documents as set out in the order-in-original and on perusal of the same the assistant commissioner, central excise, had satisfied that but there is no question of unjust enrichment since the assessee had suffered huge loss. furthermore, the range superintendent had recommenced the refund after verifying the bills and the sales registers maintained by the assessee. at this prima facie stage of this, i am satisfied that the amount already paid to the assessee can not be recovered pending disposal of this appeal. accordingly, operation of the impugned order passed by the commissioner (appeals), central excise, mum-bai-i is hereby stayed pending disposal of the appeal.