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2016 (6) TMI 1097 - AT - Central ExciseRefund claim - excess excise duty paid due to the failure of computer software cleared to their depots - unjust enrichment - Held that:- We find that so far as admissibility of refund claim is concerned, the records have been checked by the range officers, Deputy Commissioner as well as the Commissioner (Appeals) to their satisfaction. The grounds of appeals do not bring out any infirmity in the facts which have been verified. We do not find any infirmity in the verification done by the lower authorities. In so far as the unjust enrichment is concerned, it is not disputed that the goods were cleared only to their depots. Since the goods have not been sent to third party on the basis of such invoices, it cannot be said that the duty has been recovered from the buyers. In the circumstances, we find that the provisions of unjust enrichment cannot be invoked. - Decided against revenue
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