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2016 (11) TMI 693 - AT - Central ExciseRefund claim - reversal of CENVAT credit on capital goods at the time of removal which is not required - principles of unjust enrichment - Held that: - There is no reason to decide the issue of unjust enrichment. In that circumstance, I hold that the quantum of refund is not to be entertained in this appeal - With regard to the unjust enrichment, I find that the appellant has not recovered any amount towards the amount reversed from the buyers and to that extent the buyer has issued No.E/1610/2008 CCE, Gurgaon circumstance, the appellant has been able to pass the bar of unjust enrichment. Accordingly, the impugned order deserves no merit and the same is set aside. The appellant is entitled to refund claim as considered by the adjudicating authority in this case - refund allowed - appeal allowed - decided in favor of appellant.
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