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2019 (4) TMI 728 - AT - Central ExciseRefund of duty paid - duty paid on Road Delivery Charges (RDC) collected from the dealers - principles of unjust enrichment - Held that:- Since there was no occasion for the learned Commissioner to deal with the latest decision of the Tribunal and since the foundation of the impugned order, i.e. the decision of the Tribunal in MERCEDES-BENZ INDIA PVT. LTD. VERSUS COMMISSIONER OF C. EX., PUNE-I [2009 (11) TMI 303 - CESTAT, MUMBAI] is not in existence, it is deemed fit to set aside the impugned orders and remand the matter back to the learned Commissioner to decide the appeals afresh in view of the latest decisions - appeal allowed by way of remand.
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