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2017 (3) TMI 850 - CESTAT CHANDIGARHRefund claim - unjust enrichment - Revenue contends that the Divisional Asstt. Commissioner had not sent the verification report which was required to be taken into consideration while deciding the issue of unjust enrichment - Held that: - As the Respondent has able to prove that the higher duty paid by them at the time of provisional assessment recovered from the buyers wherein all the amount shown in the balance amount recoverable from the department - the respondent has complied with the condition of CBEC Circular 23.06.2004 and after examining all these issues the Ld. Commissioner (A) has sanctioned the refund claim same is in accordance with law - appeal dismissed - decided against Revenue.
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