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2007 (5) TMI 506 - CESTAT, KOLKATARefund - Time Limitation - Unjust enrichment - Held that: - the appellants have demonstrated that they have borne extra duty burden themselves and have not passed on the same to their buyers - in view of the fact that the invoice clearly states that CV duty was not charged, there is no scope for the buyers to avail of the Modvat credit and hence insisting on a Certificate from the Central Excise authorities particularly when the buyers are traders, does not appear necessary for settling the refund claim - appellants are entitled to refund claim - appeal allowed.
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