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2014 (5) TMI 1096 - AT - Central ExciseRefund claim - requirement to pay duty on the waste and scrap generated at the job worker’s premises - unjust enrichment - Held that:- As decided in assessee's own case [2011 (9) TMI 139 - CESTAT, MUMBAI] the respondents are not required to pay duty on the waste and scrap generated at the job worker’s premises. Therefore, hold that the respondents have paid duty on the scrap generated at the jobworker’s premises wrongly and they are entitled for the refund claim. Further, find that the Commissioner (Appeals) have examined the issue of unjust enrichment which has been supported by the respondents through the certificate issued by the C.A. and the balance sheet where the amount has been shown as receivable from the department. In these circumstances, hold that the respondents have passed the bar of unjust enrichment. - Decided against revenue
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