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2011 (2) TMI 188 - HC - Central ExciseDemand - Refund - unjust enrichment - the price of the articles remained the same even after the period in question pointing out that nothing was added to the price although the assessee was asked to pay duty for the period which they initially paid on demand - Section 12B was substituted by the Amending Act 40 of 1991 with effect from 20th November, 1991 and thus, the said provision has no application to the claim of refund made earlier - Section 12B of the Act on the basis of onus is even not tenable as sufficient materials were placed by the assessee in support of their claim that there was no unjust enrichment and those statements have not been found to be false or unreliable - Appeal is dismissed
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