Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2008 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (7) TMI 223 - AT - Central ExciseUnjust enrichment - Excess payment of duty - refund claims rejected on ground that appellant had issued credit note for the differential value of the spares & insulation – it is clear that there was a clerical error while preparing invoice and making payment of duty to dept. - invoiced amount in excess was never received by the appellant and accordingly the duty amount claimed as refund had also not been passed on to the buyer at any stage of transaction – refund not deniable
|