Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (10) TMI 4 - AT - Central ExciseRefund of excess duty paid - unjust enrichment - Held that: - it is evident that the assessee-Respondents have made an excess billing of ₹ 3,60,00,000.00 involving duty amounting to ₹ 59,32,800/-. The same was credited with the excess amount of billing in the name of their customer i.e. M/s Chattisgarh State Power Generation Company Ltd., Raipur. As the customer has not paid the amount, so there is no question of unjust enrichment - refund allowed - appeal dismissed - decided against Revenue.
|