Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (7) TMI 843 - AT - Central ExciseRefund claim - unjust enrichment - whether the appellant herein is required to cross the hurdle of unjust enrichment in respect of refunds claimed by him of an amount wrongly debited i.e. 8% or 10% value of the goods cleared from the factory premises? - Held that: - the appellants were required to pay an amount of ₹ 63,68,953/- along with interest of ₹ 50,352/-. They were eligible for refund of the same. As these amounts do not represent duty, the refund of the same need not be subjected to the procedure prescribe under Section 11B of the Central Excise Act. Time limitation - Held that: - the question of time barred does not arise as the First Appellate Authority, has recorded clearly that amount @ 8% or 10%, are debited in January 2012, February 2012 and the issue was finalised by the First Appellate authority in the favour of the assessee vide an order dated 13.03.2013 and appellant filed refund claim on 27.03.2013 within the time prescribed the provisions - refund cannot be rejected on account of time bar. Appeal allowed - decided in favor of appellant.
|