Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2007 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (4) TMI 548 - AT - Central ExciseRefund - Unjust enrichment - Held that: - The fact that excise duty was shown in the invoice is not conclusive evidence to say that the excise duty burden has been passed on to the buyers - There are several decisions, which hold that when the Chartered Accountant certifies that the duty burden has not been passed on to the buyers, the same has to be accepted. There is no unjust enrichment in the present case - appeal dismissed - decided against Revenue.
|