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2008 (11) TMI 224 - CESTAT, BANGALORERefund – unjust enrichment - claim for refund is on account of the duty paid on two items viz. Multiplex Multinol and Multiplex Samras – held that - when the goods were originally cleared, the respondents did not discharge any duty liability on the ground that they were not at all dutiable. - This shows that duty burden could not have been passed on at the time of clearance of the said goods. Subsequently, the duty was paid in view of the confirmation by the Order-in-Original. Later, the Tribunal held that these two items were non-dutiable. - The Commissioner (Appeals)’s reasoning that there could not be unjust enrichment in such cases is legal and proper – refund allowed.
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