Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2007 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (10) TMI 423 - HC - Central ExciseProvisional assessment - refund - unjust enrichment - Assessment of goods on provisional basis on the ground that the quantum of deductions e.g. cash discount, quantity discount and rate difference were not known at the time of removal of goods which came to be known at a later date - request for provisional assessment was granted, refund – held by the Commissioner (Appeals) as well as the Tribunal that once it has been proved as a fact that incidence of tax has not been passed on to the consumer then the refund by credit notes has to go back to them only. In such a case the principle of unjust enrichment would not be attracted because the duty has not been collected and pocketed by the assessee-respondent, diverting such an amount to the Consumer Welfare Fund would be wholly unauthorized and Article 265 of the Constitution would make such an order wholly unconstitutional, appeal filed by the revenue-appellant is without any substance and the same is accordingly dismissed.
|