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Commissioner of Central Excise & Customs Versus M/s. Dutron Plastics

2015 (8) TMI 1173 - GUJARAT HIGH COURT

Denial of refund claim - Whether or not, the refund of Central Excise duty is admissible under Section 11B of the Central Excise Act, 1944, if the same is invoiced and collected and thereby passed on to the purchasers and sought to be claimed on the .....

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en the assessee is not entitled to claim any refund of the amount from the Central Excise Department, as such a claim would amount to unjust enrichment. This decision has been followed by the Apex Court in the case of SAHAKARI KHAND UDYOG MANDAL LTD. .....

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egal and deserves to be set aside - Decided in favour of Revenue. - Tax Appeal No. 390 of 2007 - Dated:- 18-3-2015 - Mr. Vijay Manohar Sahai and Mr. R.P. Dholaria, JJ. For the Petitioner : Ms Naynaben K Gadhvi, Advocate For the Respondent : Rule Serv .....

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f law. Whether or not, the refund of Central Excise duty is admissible under Section 11B of the Central Excise Act, 1944, if the same is invoiced and collected and thereby passed on to the purchasers and sought to be claimed on the basis of the credi .....

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cise duty was passed on to the purchasers, such amount cannot be refunded to the assessee as it amounts to unjust enrichment to the assessee. In support of her contention, reliance has been placed on the Constitutional Bench decision of Hon'ble S .....

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