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2014 (7) TMI 650 - CESTAT BANGALOREDenial of Refund claim of excess payment of duty - unjust enrichment - Consequent of the Final Order dt 12.08.2010 of Settlement Commission, the assessee filed an application seeking refund of ₹ 6, 36,739/- being the excess paid amount - The Commissioner (Appeals) has observed that in the cost of goods sold the amount of refund claim has also been included and therefore the amount has been included as expenditure - Held that:- the conclusion reached by the Commissioner without examining the records and in view of the fact that the Chartered Accountant did not specifically certify about the burden having been passed on or not, it is in fairness of things that assessee may be given another opportunity to get their records examined by a Chartered Accountant and get a revised certificate and produce it before the original authority who shall examine the same and consider the refund claim afresh and decide in accordance with law. - Matter remanded back - Decided in favour of assessee.
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