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2011 (5) TMI 447 - CESTAT, MUMBAIRefund - Provisional assessment - assessments were finalised after the amendment and therefore the ratio of the above decision is not applicable on the facts of the present case - Before claiming a relief of refund, it is necessary for the petitioner/appellant to show that he has paid the amount for which relief is sought, he has not passed on the burden on consumers and if such relief is not granted, he would suffer loss - Held that: finding of the Commissioner (Appeals) that in the present case the principles of unjust enrichment are not sustainable is set aside - Decided in favour of the assessee by way of remand
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