Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (3) TMI 878 - CESTAT MUMBAIDenial of refund claim - Unjust enrichment - Refund sanctioned by the Commissioner (Appeals) - Held that:- appellants have produced letters from their customers who have certified that they have paid the CVD amount calculated @ ₹ 30 per Sq Meter and not @ 16% Adv. In this situation the tribunal decision relied upon by the appellants in the case of Alstom Ltd. vs. CCE Allahabad - [2004 (4) TMI 127 - CESTAT, NEW DELHI] is relevant. In the said decision the Tribunal held that bar of unjust enrichment is not applicable when buyers never paid the duty amount. I therefore find that the appellants have produced sufficient documentary evidence to show that the incidence of duty has not been passed onto the customers. Also the adjudicating authority has mentioned about the accounting treatment given to duty paid on expenditure and not as receivable and observed that hence there is chance of it being passed on indirectly. - Commissioner (Appeals) has examined the issue of bar of unjust enrichment on basis of evidence therefore, I hold that the respondent has passed of unjust enrichment as they have not passed the duty burden on the customers - Decided against Revenue.
|