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2015 (10) TMI 1175 - AT - Central ExciseDenial of refund claim - Unjust enrichment - Held that:- Adjudicating Authority had proceeded on the basis of the respondent failed to fulfill the condition of unjust enrichment. Commissioner (Appeals) had given the detail finding on this issue. It has been observed that unjust enrichment is not applicable in this case because the said Education Cess was paid by the respondent after clearance of the goods. It is also noted that the respondent paid the amount after clearance of the goods at the instance of the Range Officer. The issue raised by Learned Authorised Representative was not before the lower authorities and even in grounds of appeal before the Tribunal. - No reason to interfere the order of the Commissioner (Appeals). - Decided against Revenue.
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