Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (7) TMI 237 - AT - Central ExciseRefund claim of the duty already paid during the disputed period - unjust enrichment - Held that: - in the absence of evidence merely on the basis of credit notes, it cannot be established that incidence of duty paid by the appellants have not been passed on to any other person. In the interest of justice, one opportunity can be given to the appellants to substantiate their claims in respect of unjust enrichment by submitting all other documents, like, parties ledger, balance sheets, etc. to prove that of credit note has been rightly accounted for and the amount of credit notes has been paid to the customers or the credit notes adjusted in the customers ledger and the same is reflecting in the balance sheet - appeal allowed by way of remand.
|