Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 1670 - AT - Central ExciseRefund claim - price variation clause - unjust enrichment - verification of report from Railways is required on the credit notes submitted by the appellant - Held that: - this exercise is to be carried out by the adjudicating authority for sanction of refund after ascertaining the fact whether the incidence of duty has been passed on or otherwise. Therefore, no purpose will be served to keep the matter pending with this Tribunal - matter remanded to the adjudicating authority with a direction that the adjudicating authority shall ascertain the fact - appeal allowed by way of remand.
|