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2017 (1) TMI 875 - AT - Central ExciseUnjust enrichment - rejection of refund claim - refund claims arising out of consequences of finalization of provisional assessments - Held that: - once the order for finalization of assessment is issued and it is accepted by the Department, then department cannot question the quantum of refund arising out of it after filing of the refund claim - the issue of unjust enrichment has been properly examined at the original and appellate stage and therefore, department's contention in the grounds of appeal in respect of unjust enrichment is not tenable in Law - appeal dismissed - refund allowed - decided in favor of respondent-assessee.
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