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2009 (11) TMI 387 - CESTAT, CHENNAIRefund- the appeal against the order of the Commissioner (Appeals) upholding the crediting of the amount of refund claimed by the assessees to the Consumer Welfare Fund on the ground that they had not established non-passing of the incidence of duty to their customers/buyers. Held that- unjust enrichment not arise where lower authority collected from buyer, squarely attracted. Invoice issued from depot before actual date of clearance from factory not sufficient to hold unjust enrichment. Findings absent that factory gate invoices of lower value than value shown in invoices for sale from depot. Refund allowed. Order crediting amount to consumer welfare found set aside.
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