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2016 (12) TMI 151 - CESTAT CHANDIGARHRefund claim - Manufacture - unjust enrichment - Held that: - As per the invoice, it is clearly mentioned that the appellant is not recovering any amount from their buyers towards duty and the buyers have not paid any amounts to the appellant towards duty. In that circumstances, I hold that the appellant has passed the bar of unjust enrichment. Therefore, the appellant is entitled for refund claim. In these circumstances, I direct the adjudicating authority to issue refund claim in dispute to the appellant within the 30 days of the receipt of this order with consequential, relief - appeal allowed - decided in favor of appellant.
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