Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (4) TMI 892 - CESTAT ALLAHABADRefund claim - finalization of the provisional assessment - denial on the ground of unjust enrichment - Held that: - the observation of the learned Commissioner with reference to Section 12 B of the Act is misplaced, as there is no material on record to assume that the appellant have passed on more duty liability then what is indicated in its invoices - it is evident that the appellant had paid more duty at the time of clearance from the factory to depot, but have ultimately charged and realized less duty on the sale effected from the Depot. The refund has been denied simply based on presumptions, which is not tenable. Appeal allowed - decided in favor of appellant.
|