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2014 (5) TMI 130 - AT - Central ExciseDenial of rebate claim - Unjust enrichment - whether doctrine of unjust enrichment will be applicable to the rebate claims under the Sugar Incentive Scheme - Held that:- Tribunal in the case of CCE Meerut Vs Kisan Sahkari Chini Mills Ltd vide [2013 (3) TMI 210 - CESTAT NEW DELHI] relying upon the decision of Hon’ble Supreme Court in Sahakari Khand Udyog (2005 (3) TMI 116 - SUPREME COURT OF INDIA) has held that doctrine of unjust enrichment would be applicable to rebate under the excess production scheme in respect of sugar. We after following the decision dated 26.9.2012 of the Tribunal in the case of Kisan Sahkari Chini Mills holding the applicability of unjust enrichment in rebate claims - Decided against assessee.
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