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2013 (10) TMI 845 - CESTAT NEW DELHIRefund - Unjust Enrichment - Entry by debit note / credit note – Nil rate of duty in terms of Notification No. 3/2005 - Held that:- Following COMMR. OF C. EX., LUDHIANA Versus ORIENTAL TEXTILE PROCESSING CO. (P) LTD. [2012 (5) TMI 247 - CESTAT, NEW DELHI] - Merely because the buyers of the respondent had issued the debit notes and had made reference to debit notes in their ledger books that itself cannot be sufficient to say that the respondent had discharged their burden in that regard - there is no dispute that the duty was initially collected by the appellant from their customers, who had also availed cenvat credit and it was only subsequently that debit note were issued the lower authorities have rightly held the refund claim to be hit by the bar of unjust enrichment. - decided against the assessee.
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