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2011 (10) TMI 205 - CESTAT, MUMBAIUnjust Enrichment - Refund credited to consumer welfare fund - Held that:- Invoices were stamped that duty has not been recovered. - Enquiry was conducted by the Assistant Commissioner from the customers and the customers disclosed that the goods were received on payment of appropriate duty. - During the argument, a specific query was made by the Bench regarding how the amounts in question are reflected in their books of account, the appellant failed to show any entries in respect of the amounts in question whether the same were shown as receivable. - appellant failed to show that burden of duty has not been passed on - refund cannot be given to him.
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