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2013 (5) TMI 405 - AT - Central ExciseRejection of Refund claim - unjust enrichment - As per revenue there is no evidence that excise duty element for which refund was sought was not embedded into the cost in the tendered amount recovered from the Railways - Held that:- In case, department still persists that the element of excise duty has been recovered by the appellant from the Railways then it should have further conducted investigated the verifications to refute the documents submitted by the appellants. In the absence of any such corroboration the appeal filed by the appellant is required to be allowed as the burden of not recovering the duty from the Railways has been discharged by the appellant.
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