Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (6) TMI 888 - AT - Central ExciseRefund claim - provisional assessment - denial on the ground of unjust enrichment - whether unjust enrichment is applicable in the case of provisional assessment during the relevant period? - Held that:- The duty paid is pertaining to the period December 1998. The same was paid on 05.06.1999. The assessment was provisional during the relevant period. There was no provision of unjust enrichment in the case of provisional assessment under Rule 9B. This express provision brought into the statute w.e.f 25.06.1999 by inserting the Sub-Rule (5) of Rule 9B of Central Excise Rules, 1944. Tribunal’s Larger Bench in the case of Commissioner of Central Excise & Service Tax vs. M/s Panasonic Battery India Co Ltd, [2014 (4) TMI 576 - CESTAT AHMEDABAD] has held that for the duty paid during the provisional assessment and consequential refund on finalization, the provision of unjust enrichment is not applicable before 25.06.1999. Unjust enrichment is not applicable - appeal allowed - decided in favor of appellant.
|