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2015 (10) TMI 1809 - CESTAT AHMEDABADDenial of refund claim - unjust enrichment - manufacture - processing of Wood Timber - Held that:- balance amount of refund was rejected on the ground that the appellant failed to produce documentary evidence or other evidence to establish that the incidence of duty had not been passed on by them to their customers/buyers. The Commissioner (appeal) had given detailed findings on his issue. In the grounds of appeal, it is contended by the appellant that the refund can be sanctioned to Govt of Gujarat Dept, on a simple indemnity as provided in the Treasury Rules. It is further contended that the Govt of Gujarat cannot be considered to be enriched, as amount of duty is paid on Timber was sold to jails and other Govt. Depts. - There is no provision in the Central Excise law that the state government authorities would be are outside of the principles of unjust enrichment. - Decided against assessee.
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