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2017 (12) TMI 758 - AT - Central ExciseRefund of excess duty paid - unjust enrichment - denial on the ground that the appellant has failed to prove that incidence of duty has not been passed on to the buyer - Held that: - the appellant by way of documentary evidence on record has proved that incidence of duty has not been passed on to the buyer - at the end of customer also there has been verification by the Superintendent of Central Excise and he has issued a certificate stating that they have taken credit of only ₹ 27,118/- which corresponds to the excise duty payable had there been no error in computation - the presumption of unjust enrichment stands rebutted by the appellant - appeal allowed - decided in favor of appellant.
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