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2018 (6) TMI 1410 - AT - Central ExciseRefund of Education Cess on counter veiling duty - rejection on the ground of limitation and also on the ground of unjust enrichment - Held that:- In the case in hand, the authorities have not returned or rejected the refund claims filed by the appellant which was within time - the refund claim stands filed within one year of the amount paid wrongly, supporting documents were filed beyond the period of one year does not make the refund claim hit by limitation - refund cannot be rejected on this ground. Unjust enrichment - Held that:- The appellant had filed the refund claim when he had already passed on the amount to his suppliers by raising a bill - It is also undisputed that the credit notes were issued on 10.07.2014 when the Revenue Authorities sought documentary evidence from appellant for processing the refund claims - the findings of the lower authorities on this point are correct - refund rightly rejected on this ground. Appeal dismissed - decided against appellant.
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