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2017 (11) TMI 971 - AT - Central ExciseRefund claim - goods returned back to their Gorakhpur unit, on which duty has been paid - refund claim was rejected on the ground that they have no jurisdiction to entertain the refund claim - N/N. 16/95-C.E. (N.T.), dated 27-4-1995 - Held that: - the appellant has rightly entitled for the refund claim under N/N. 16/95-C.E. (N.T.). Whether the bar of unjust enrichment is applicable to the appellant or not, admittedly, the duty has been paid by the appellant and the goods have been sent to their unit or stock transfer basis. In that circumstances, the Gorakhpur unit is not entitled to take credit on those goods, therefore, the question of bar of unjust enrichment is not arises. Appeal allowed - decided in favor of appellant.
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