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2017 (7) TMI 395 - AT - Central ExciseRefund claim - finalization of provisional assessment - refund rejected on the ground of unjust enrichment and issue of limitation - Held that: - the Original Authority and Appellate Authority did not have advantage of said certificate for appreciation of transactions between the appellant and their customers - The certification of the transactions between the appellant and their customers is essential for understanding as to whether in the practice of accounting as stated in the said certificate dated 04/04/2017 is there any chance of higher duty incidence getting passed on to the customer and appellant be in a position to pay less excise duty to the exchequer and get enriched by the difference between the two through refund - matter remanded with a direction to re-examine the issue of unjust enrichment and decide the matter afresh on merit - appeal allowed by way of remand.
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