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2019 (11) TMI 480 - CESTAT ALLAHABADRefund of duty paid - duty paid under protest - Benefit of N/N.16/82 dated 04 February, 1982 - concessional rate of duty - Polyester Staple Fiber - denial of refund on the ground of unjust enrichment - HELD THAT:- Inasmuch as the Lower Authority have not verified and examined the said invoices, we deem it fit to set aside the impugned order and remand the matter to the Original Adjudicating Authority - Needless to say that the appellant would produce the entire documentary evidences before him and would establish, either from the said invoice or from any other evidence that the duty element of which refund is being claimed by them does not stands collected from their customers. Appeal allowed by way of remand.
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