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2017 (11) TMI 1173 - AT - Central ExciseRefund of excess duty paid on the component of Sales Tax paid - rejection on the ground that as the Sales Tax has been paid after completion of the contract and the same is not inclusive in the contract, therefore, they have to bear the amount of Sales Tax and whatever duly have been paid by them at the time of clearance of goods is correctly paid - unjust enrichment - Held that: - As there is difference of opinion between both the Members, therefore, matter is place before the Hon'ble President to appoint third Member to decide the issues - matter referred to third member.
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