Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (1) TMI 409 - AT - Central ExciseDenial of refund claim - Unjust enrichment - Finalization of provisional assessment - stock transfer to another unit - Held that:- When the clearances were not on sale but were purely on stock transfer basis, there is no question of the Satnoor unit having recovered the incidence of duty from the Abu Road unit and, as such, the bar of unjust enrichment would not apply. There is no undue benefit to the appellant company for the reason that as soon as Satnoor unit filed these refund claim, the Abu Road unit which had taken the Cenvat credit of the duty paid by Satnoor unit had reversed the Cenvat credit equal to the refund amount. It is neither the Department’s claim nor any evidence to produce to show that during the period of dispute, the price charged by the Abu Road unit for the final product - ABS Polymer was higher. - In this case, there is no unjust enrichment in the sense that the incidence of duty whose refund has been claimed had been passed on by the appellant unit to Abu Road unit. - Refund allowed - Decided in favour of assesse.
|