Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 1634 - AT - Central Excise100% EOU - Refund claim - time limitation - denial on the ground of unjust enrichment - Held that: - the refund arose only after the demand issue of duty on furnace oil has been settled by the Commissioner (Appeals) in Order-in-Appeal dated 10-3-2004, therefore the refund was supposed to be filed within one year from the date of Commissioner (Appeals)’s order, which the appellant has filed on 10-5-2004. Therefore, the refund is well within the prescribed time-limit provided under Section 11B - refund is not time bar. Unjust enrichment - Held that: - the appellant is a 100% EOU and exporting 100% of their final product. The duty was paid on the furnace oil which was used in the manufacture of exported goods. Therefore, by virtue of above sub-clause (a) the unjust enrichment is not applicable in the fact of the present case. Refund allowed - appeal allowed - decided in favor of appellant.
|