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2017 (3) TMI 553 - AT - Central ExciseRefund claim - unjust enrichment - Held that: - the issue of credit notes is not sufficient to discharge the burden of unjust enrichment - rejection of refund claim upheld. Finalization of provisional assessment - refund claim - Held that: - the amount of bonus discount tallies with the amount shown in sales/production orders - in few cases the credit notes have been issued before the issue of invoices - there can be grounds of allowing the deduction and not of disallowing the deduction. Nevertheless it is a fact that only sample data has been examined and not complete data - matter is remanded to the original adjudicating authority to examine the data of entire period and come to a conclusion regarding finalization of assessment - appeal allowed by way of remand.
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