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2014 (2) TMI 824 - AT - Central ExciseRejection of refund claim - Unjust enrichment - Duty under protest - Held that:- It is a case where duty has been paid under protest by the appellant on persuasion of the department on intermediate product. It is also an admitted fact that although duty has been paid under protest but the same has not been shown by the appellant in their account as receivable - appellant has not produced any evidence before this tribunal for remanding the matter to the lower authorities for reconsideration. Therefore, in the absence of any cogent evidence, the matter need not to be remanded. As the appellant has failed to produce any cogent evidence in support of their claim. I do not find any infirmity in the impugned order - Decided against assessee.
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