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2017 (4) TMI 547 - AT - Central ExciseRefund claim - unjust enrichment - case of respondent-assessee is that at the stage of payment of refund, which is already sanctioned, the issue of unjust enrichment is not applicable for the reason that the department had accepted the order of sanction of refund and no appeal was filed - Held that: - every refund at the time of sanction has to pass through the check of unjust enrichment - However, in the present case, the sanctioning authority had already sanctioned the refund and since the amount was payable to the respondent the same was adjusted against some confirmed demand. If this is so, then it is not open for the department that for payment of refund any question of sanction of refund can be raised - appeal dismissed - decided against Revenue.
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