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2015 (9) TMI 1569 - AT - Central ExciseRefund claim - unjust enrichment - amount credited to Consumer Welfare Fund in terms of Section 11B(2) of the Central Excise Act, observing therein that on the basis of C.A. certificate, it has been certified that the appellant have received the amount from M/s Indofil - Held that: - the language of the C.A. certificate is erroneous in view of the audited balance-sheets & records examined in the course of hearing - the appellant have shown more than the amount recovered from M/s Indofil under the 'head expenses' received on 31.03.2004 which has been carried forward year to year, which is evident from the balance-sheet of 31.03.2013. In this view of the matter, no unjust enrichment is applicable on claim of refund in dispute - adjudicating authority is directed to grant refund within a period of 45 days - appeal allowed - appeal allowed - decided in favor of appellant.
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