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2006 (9) TMI 458 - CESTAT, BANGALORERefund claim - rejection on the ground of unjust enrichment - bar of limitation u/s 11AB - HELD THAT:- It is pertinent to note that when there is upward revision, the Respondent has to pay the differential duty to the Government. As regards the question of unjust enrichment, the Commissioner (Appeals) has clearly given a finding that even though the Respondents pay high duty, the actual bill is settled only on the correct price finalized. In other words, when there is downward revision of prices, the Respondents collect only the appropriate duty from the oil companies and not the higher duty which they had paid to the Government. This clearly indicates that there is no unjust enrichment. Thus, rejection of refund claim on account of time bar and unjust enrichment cannot be sustained. There is no merit in the Revenue’s appeals. Hence the same are rejected.
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