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2012 (11) TMI 1034 - AT - Central ExciseCENVAT Credit - Revenue contends that drums/containers in which the chemicals were brought to the factory and which were subsequently cleared are liable to discharge duty liability - Held that:- refund which became liable to be paid to the appellant as a consequence of the earlier decision of the Tribunal stands rejected by the lower authorities on two grounds : (i) on the ground that the same cannot be refunded in cash, and (ii) that the appellant has not satisfied the unjust enrichment angle - as the amount deposited was in the nature of pre-deposit, the principles of unjust enrichment would not apply in terms of the law declared in the above referred judgment. Further the appellants are in agreement to get refund claim by way of credit entry in their Cenvat credit account - Decided in favour of assessee.
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