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2017 (2) TMI 373 - CESTAT MUMBAIRefund claim - unjust enrichment - denial on the ground that the appellant could not produce documentary evidence to show that the incidence of differential duty paid in excess by the appellant has not been passed on to the customer - Held that: - the excise duty paid by the appellant over and above the 18% that at the rate of 30% was not paid by the customer i.e. CPWD to the appellant - some of the documents were submitted along with their reply to the adjudicating authority. With these evidence there is no doubt that the incidence of duty was not passed on by the appellant to the customer or to any other person - refund allowed - appeal allowed - decided in favor of appellant.
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