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2017 (9) TMI 929 - CESTAT NEW DELHIRefund claim - denial on the ground of unjust enrichment - Held that: - The invoice clearly shows that appellant has paid duty at the rate of 12%. Although the appellant is selling goods on MRP basis but duty payable has been shown by the appellant at the rate of 12% - duty has been paid by the appellant voluntarily on the understanding that they are required to pay duty at the rate of 12%. Further, appellant has failed to produce any evidence on record that buyers have not availed Cenvat Credit on duty shown in the invoice. In that circumstances appellant has failed to pass the bar of unjust enrichment - appeal dismissed - decided against appellant.
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