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2009 (7) TMI 657 - AT - Central ExciseRefund- Unjust enrichment- This appeal filed by the assessee is against the rejection of the refund claim for Rs.1,66,240/-. The Department, in a show cause notice proposed to reject the refund claim on merits, limitation and unjust enrichment. Held that- they have admitted that duty was paid on the excess transportation charges recovered from the buyers and that such payment of duty was made by way of debit in CENVAT account and that regular statutory invoices were issued to the buyers handing down the duty liability to them. This fact could only reinforce the department’s case that the burden on the assessee to adduce evidence against the bar of unjust enrichment is yet to be discharged. I have not found any evidentiary material on record against the bar of unjust enrichment in this case.
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