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2019 (9) TMI 790 - HC - Central ExciseRefund claim - unjust enrichment - though the refund was sanctioned, the assessing authority transferred the amount to the Consumer Welfare Fund on the ground that the petitioner had unjustly enriched itself - appeal were filed for two times, and both the times, the appeal was rejected - HELD THAT:- The assessing authority once again rejected the refund claim, as against which an appeal was filed which was allowed by the 1st appellate authority by order dated 31.10.2012 stating categorically that the refund is not hit by the principle of unjust enrichment - This order has become final and in my view, there ends the matter. It is thus incumbent upon the assessing authority to pass a consequential order of relief and grant the refund. Refund allowed alongwith interest - petition allowed.
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