Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2010 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (6) TMI 356 - CESTAT, NEW DELHIRefund – unjust enrichment - issuance of credit note to the concerned buyer before the end of financial year – Held that: - no evidence on record to show that the buyers shall not be given credit in their accounts - no investigation done at the buyers end by the Revenue - burden is not passed on, or it has been reversed, the claim of refund cannot be denied discarding revenue's argument that mechanism of issuance of debit notes and credit notes, if countenanced, it will open flood gates for pilferage of revenue - stay application has become infrustuous
|