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2015 (10) TMI 1701 - AT - Central ExciseDenial of refund claim - Unjust enrichment - Held that:- Appellant paid certain dues under protest and reflected the same in the books of accounts as receivable. Chartered Accountant certificate produced by the appellant confirms that the amount paid by the appellant was accounted for in the books of accounts as deposits and receivable. The sale price of the finished goods had shown no variation before the period of refund and after the period of refund. In view of the evidences produced by the appellant, the initial burden, that the amount claimed as refund has not been recovered from the consumers, has been discharged by the appellant. - duty paid under protest and shown as amount receivable in the books of accounts; when the sale price of the finished goods as claimed has not shown any change; it has to be held that doctrine of unjust-enrichment is not applicable in the present case - Decided in favour of assessee.
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