Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2011 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (11) TMI 153 - AT - Central ExciseRejection of the refund claim under Sec.11B of the Central Excise Act – Non- submission of proofs that claim not hit by clause of unjust enrichment – assessee claiming it to be refund of deposit and not duty – Held that:- Amount sought to be claimed as refund by the appellants was paid as union excise duty, evident from the excise records. Therefore, the provisions of unjust enrichment are applicable to the present case and since the appellants are not able to prove that the burden of the amount claimed by them as refund has not been passed on to their consumers, the refund has rightly been rejected by the lower authorities. - Decided against the assessee.
|