Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2011 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (1) TMI 320 - CESTAT, MUMBAIRebate claim - Unjust enrichment - During the period 18-1-2008 to 27-2-2008 the UT-1 expired, and the appellant exported goods under Rule 18 - There is no dispute that the goods have been exported and that they have duly accounted for - There is no dispute that they paid duty through TR-6 challans - Therefore, the refund claim has to be under the provisions of Section 11B - Thus, the question of unjust enrichment will not be applicable to this case as it involve export of goods - Issue regarding refund is concerned, since the same has not been considered as per the provisions of Section 11B, the case is remanded to the adjudicating authority for re-examining the case under Section 11B without going into the aspect of unjust enrichment.
|