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2012 (12) TMI 832 - CESTAT MUMBAIRejection of refund claim - Doctrine of Unjust enrichment - Held that:- Both the lower authorities failed to appreciate the fact that when it is apparent on record that the appellant is availing the benefit of SSI exemption under Notification no. 8/2003 and clearing the goods without payment of duty, the question of unjust enrichment does not arise - as the appellant has paid a sum of Rs.1.5 lakhs during the course of investigation & no show-cause notice has been served on the appellant for appropriation of the amount collected by them during the course of investigation impugned order is not sustainable in the eyes of law and same is set aside and appeal is allowed with consequential relief.
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