Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2006 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2006 (4) TMI 145 - PUNJAB AND HARYANA HIGH COURTApplication for refund of excise duty - Unjust enrichment - HELD THAT:- We do not find any substantial question of law arising in the present case. Decision of the Tribunal is in accordance with law settled by the Hon'ble Supreme Court in Mafatlal [1996 (12) TMI 50 - SUPREME COURT] and also Section 11B of the Act. The order of remand did not debar the Assistant Commissioner from looking into the provisions of Section 11B of the Act or drawing an inference that the element of duty had been passed on. Therefore, the contention of the respondent has to be rejected. Thus, no substantial question of law arises - Accordingly, this appeal is dismissed.
|