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2018 (9) TMI 568 - HC - Central ExciseRefund claim - transfer of refund amount to the Consumer Welfare Fund in terms of Section 12C of the Central Excise Act - Section 11B of the Central Excise Act - issuance of two parallel show cause notices one for refund and other for recovery of demand on the buyer for availment of credit - unjust enrichment. Held that:- The Tribunal has seriously committed an error in following the Division Bench judgment of the Tribunal in spite of the fact that Single Bench decision of the Tribunal was confirmed by the Jurisdictional High Court in A.K. Spintex Ltd. [2008 (11) TMI 89 - RAJASTHAN HIGH COURT] - The matter is required to be remitted back to the Original Authority and Original Authority will examine the matter and decide the same in accordance with law. Appeal allowed by way of remand.
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