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2016 (11) TMI 345 - CESTAT AHMEDABADRefund claim - valuation - assessable value - inter-connected undertakings - unjust enrichment - Held that: - the refund, if any, filed would have to be subjected to the principles of unjust enrichment. I find the authorities below are confused on the eligibility of refund without verification of the fact whether the incidence of duty has been passed on to the customers or otherwise. The evidences, the appellant referred to in the Appeal paper-book even though submitted before the authorities below to ascertain whether the principles of unjust enrichment was attracted or not, but, the said evidences had not been examined. Therefore, in the interest of justice the matter needs to be remitted to the original authority to verify the aspect of unjust enrichment and decide the eligibility of refund accordingly. Needless to mention, a reasonable opportunity of hearing may be granted to the appellants - appeal allowed by way of remand.
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