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2009 (3) TMI 150 - CESTAT, CHENNAIRefund of duty paid on Diamond Kits - M/s. TI Diamond Chain Ltd., Ambattur (TIDC) packed duty paid chain, connecting links and bought out sprocket in a special packing and sold each as kit (diamond kits) - TIDC paid central excise duty of Rs. 1,37,13,435/- on these diamond kits under protest – later it was held that the diamond kits were not exciable – TIDC claimed refund – held that - original authority noted that the price of diamond kits before and after introduction of central excise duty remained the same and it was incorrect to hold that duty paid had been passed on - stock transferred goods carried the endorsement ‘excise duty paid under protest not collectable/recoverable from customers - original authority erred in holding that any part of the amount claimed attracted the vice of unjust enrichment - appellants are eligible for interest for the period of delay in sanction of refund in terms of Section 11B of the Central Excise Act, 1944
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