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2014 (3) TMI 754 - HC - Central ExciseDenial of refund claim - Unjust enrichment - Whether the refund of duty deposited during investigation is hit by the doctrine of unjust enrichment - Held that:- there are concurrent findings of fact by the Commissioner (Appeals) & the Tribunal that that the respondent assessee has paid the Central Excise Duty of ₹ 54,339/and ₹ 39,483/, after clearance of the excisable goods. Moreover, this payment of duty was on insistence of Anti Evasion Branch of the Central Excise Department. Thus, it was held that the burden of duty was not passed on to its customers - no substantial question of law arises from the impugned order of the Tribunal - Decided against Revenue.
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