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2014 (12) TMI 1083 - AT - Central ExciseDenial of refund claim - Unjust enrichment - additional duty has been paid by the respondent at various appellate stages - Held that:- It is a case where duty has been demanded from the respondent after clearance of the goods. This fact is not in dispute. Further, the fact is that the respondent has not received any amount over and above the amount shown in the invoices at the time of clearance. These facts are also not in dispute. The additional duty has been paid by the respondent at various appellate stages. The Revenue has also not produced any evidence on record that the respondent has recovered any amount towards duty over and above invoices price from the buyers. Apart from bar of unjust enrichment the respondent has produced a certificate from the Cost Accountant that no amount over and above invoices price has been received from the buyers and the same does not form a part of cost of production. In these circumstances, I do not find any infirmity and the same is upheld. - Decided against Revenue.
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