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2016 (1) TMI 271 - AT - Central ExciseDenial of refund claim - Unjust enrichment - finalisation of provisional assessment - Held that:- In view of the decision of the Larger Bench of the Tribunal in the case of Panasonic Battery India Co. Ltd (2013 (9) TMI 652 - CESTAT AHMEDABAD ), unjust enrichment will not be applicable prior to 25.06.1999. The refund claim for the period on or after 25.06.1999 is required to be considered in the light of the decision of Hon'ble Gujarat High Court [2008 (10) TMI 597 - GUJARAT HIGH COURT]. - refund claim on finalization of provisional assessment under Rule 9B of the erstwhile Rules, 1944 for the period prior to 25.06.1999 cannot be rejected on the ground of unjust enrichment. Accordingly, we set aside the impugned order to the extent of rejection of refund claim of ₹ 1,01,37,561.00. We allow the refund claim for the period prior to 25.06.1999 - Matter remanded back - Decided partly in favour of assessee.
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