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2016 (10) TMI 950 - AT - Central ExciseRefund claim - Ayurvedic Medicaments(Pain Balm) - undue enrichment - Section 11B of the Act - rejection of refund mainly on the ground that the appellant had not provided any documentary proof to show that the provisional assessments for the earlier period 1985-1991 and have not provided the invoices for the period from March 1994 to April 1995 - Held that: - refund arising out of the finalization of provisional assessments during the period February 1985 to April 1995 need not pass the test of unjust enrichment as the amendment to Sub-rule 5 of Rule 9B came into force only w.e.f.25-06-1999. In the event, we are of the view that appellants are eligible for the refund of ₹ 2,86,39117/- for the period 3/85 to 4/91 and 3/94 to 4/95 as prayed for in their appeal - refund allowed - appeal allowed - decided in favor of appellant.
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