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2009 (1) TMI 257 - CESTAT, CHENNAIRefund of excise duty paid – duty paid at provisional price – unjust enrichment - Refund of the excess duty paid was sanctioned by the original authority and credited in the Consumer Welfare Fund (CWF) - once the goods are supplied, the property in the goods passes to the purchaser, and seller becomes entitled to the price, and once the debit note is issued by the purchaser, and corresponding credit note is issued by the seller, the price of the goods stand reduced to the extent of debit note and credit note, meaning thereby, that after issuance of debit note and credit note, the price of goods charged by the seller, from the purchaser, is the price, initially billed, minus the amount of the debit note, and credit note, and therefore, when the debit notes and credit notes are issued and effected, which are not disputed, it cannot be assumed, that incidence of burden of excise duty has been passed on to the purchaser – refund allowed.
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