Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 1088 - AT - Central ExciseRefund claim - unjust enrichment - rejection on the ground that the affidavit & SCN do not support the test as to unjust enrichment - Held that: - the impugned order suffers from mistake of fact as the courts below have considered the first transfer from the factory to the Depot by way of sale which is a mistake apparent on the record. Further, where the appellant have written off the excess duty paid to the profits in the relevant accounting year, that does not amount to passing of duty to a third party. The presumption drawn by the Revenue has got no legs to stand - the claim of refund of the appellant is not hit by the doctrine of unjust enrichment - prior to the period 25/09/1999 when N/N. 43/1999-CE was issued bringing the doctrine of unjust enrichment applicable to the refund arising out of provisional assessment; is not applicable retrospectively - refund allowed - appeal allowed - decided in favor of appellant-assessee.
|