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2018 (10) TMI 821 - CESTAT BANGALORERefund of excess duty paid - dispute regarding classification was involved - rejection of refund on the ground of unjust enrichment - Held that:- The appellant was directed to establish its eligibility and also the fact that they have not passed on the element of duty to the consumer, and as submitted by the learned Advocate, the said order has become final. It is deemed proper to give one more opportunity, in the interest of justice, to the appellant to go before the learned Commissioner (Appeals), comply with the directions of this Bench by producing all such necessary documents to prove its eligibility - appeal allowed by way of remand.
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