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2016 (12) TMI 1222 - CESTAT MUMBAI
Refund claim - unjust enrichment - excise duty was paid on the price without deduction of discount - Held that: - in case of duty shown to have been collected from particular person then it cannot be presumed the same could have been collected from any other person unless positive evidence is brought on record - The appellant have substantially established that the incidence of excess paid duty has not been passed on to any other person and department could not bring any material contrary to the evidence produced by the appellant - appeal allowed - decided in favor of appellant-assessee.