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2017 (1) TMI 654 - AT - Central ExciseUnjust enrichment - whether the appellant had successfully established the fact that the duty of ₹ 6,66,633/-, claimed as refund and sanctioned by the adjudicating authority had not been recovered from their customers/others? - Held that: - I find that even though the adjudicating authority has sanctioned the refund but had categorically made an observation that the appellant had failed to produce sufficient evidences to establish that the burden of the duty claimed as refund has not been passed to the subsequent persons/buyers - the matter is remanded to the adjudicating authority to decide the issue of unjust enrichment - appeal allowed by way of remand.
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