Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2010 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (8) TMI 536 - MADRAS HIGH COURTRefund - Unjust enrichment - Rule 173L of Central Excise Rules, 1944 - it is for the assessee to prove its claim for refund the incidence of the payment of excise duty has not been passed on to the consignees concerned - In the present case on hand, the assessee on facts has established with relevant materials such as Form D-3 declaration, credit notes, weigh bill of the transporter, gate pass, debit notes and the letter for rejection of goods, issued by the consignees that the goods have been returned by way of rejection and the return of the goods was also verified by the authorities - A question of unjust enrichment would arise only based upon a finding that the assessee is making a false claim for the refund of excise duty in a case it has been paid by the consignee concerned - It is not the case where the assessee has suppressed any material fact and obtained the refund - Refund allowed. regarding the period of limitation for making the application for refund is concerned - Held that: the said contention has not been raised either in the earlier occasion or in the present proceedings - Appeal is dismissed
|