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2011 (3) TMI 734 - AT - Central ExciseRefund - Limitation - Unjust enrichment - when the assessee-appellants have paid duty through credit of Additional Duty of Customs paid on ‘Jumbo Rolls’ to which they become disentitled on the finished films becoming non-excisable, on that ground also, the appellants are not entitled to any refund - If they are allowed to avail ineligible credit and that credit amount is refunded to them, then that would amount to unjust enrichment - Moreover, refund of duty paid through credit can only be allowed by way of credit and hence the same cannot be credited to the Consumer Welfare Fund - In the Order-in-Original No. 3/2002, it is stated that out of the total refund amount of Rs. 39.57 crores only Rs. 9.15 crores was paid in cash and the balance out of credit - The authorities below have held an amount of Rs. 15.77 crores to be time-barred and have ordered Rs. 23.8 crores to be credited to the Consumer Welfare Fund. When the amount paid in cash is even less than the time-barred refund amount, there is no question of crediting any amount to the Consumer Welfare Fund - Refund claim rejected on the ground of unjust enrichment and period of limitation both - Decided against the assessee.
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