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2018 (2) TMI 1229 - AT - Central ExciseRefund claim - customer did not honour the enhanced price of the goods charged by them through the supplementary invoices - denial on the ground of unjust enrichment - Held that: - it is not in dispute that the customer of the appellants had not actually paid or had agreed as payable, the additional price component, sought to be enhanced by issue of supplementary invoices. In these circumstances, the appellants are not legally bound to discharge any duty liability on a price component not paid or payable - the duty discharged on the supplementary invoices by the appellants will be eligible for refund, subject to other provisions and conditionalities of section 11B of the Act - refund to be allowed - appeal allowed - decided in favor of appellant.
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