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2017 (4) TMI 939 - AT - Central ExciseRefund claim - unjust enrichment - denial on the ground that the amount deposited by them during the investigation is shown in their books of account as expenditure and not as receivable - Held that: - Undisputedly, the amount has been deposited during the investigation proceedings. It is in the nature of a pre-deposit. The appellant has deposited the amount of ₹ 3,38,749/- during investigation only with an intention of reducing the burden in case the litigation goes against him. There are no specific instances raised showing the amount being passed on to others. Merely because it was shown as expenditure, the department cannot contend that pre-deposit made by appellant is hit by unjust enrichment - refund allowed - decided in favor of assessee.
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