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2017 (2) TMI 1031 - CESTAT CHANDIGARHRefund claim - rejection on the ground of bar of unjust enrichment - Held that: - it is evident that the appellant has not received the excess duty from the DOT. Moreover, to pass the bar of unjust enrichment, it is to be seen from the facts of the case, whether the assessee has passed the duty component on the buyer and the buyer has paid the same to the assessee. In this case, the appellant has been able to succeed to prove that the appellant has not received any amount over and above after reducing the price which is evident from the earlier order of this Tribunal and the same has been accepted by both sides - the appellant has been able to pass the bar of unjust enrichment - appeal allowed - decided in favor of appellant.
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