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2018 (9) TMI 1195 - CESTAT ALLAHABADRefund claim - duty paid under protest - N/N. 67/1995 dated 16.03.1995 - Unjust Enrichment - Held that:- The question of applicability of Notification 67/1995 for exempting duty on end cuttings after the Brass circles are formed does not arise because the end cuttings were also be covered by the basic notification for exemption on brass articles. Further the Original Authority has already recorded that the duty was paid under protest. Unjust enrichment - Held that:- The entire proceedings were silent on the matter related to unjust enrichment and in any case the learned Counsel has shown few of the invoices on which there is a rubber stamp affixed stating that the “the duty was not recovered from buyer”. Therefore, in such a case the principle of unjust enrichment will not be applicable. Refund allowed - appeal allowed - decided in favor of appellant.
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