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2015 (10) TMI 719 - BOMBAY HIGH COURT

2015 (10) TMI 719 - BOMBAY HIGH COURT - 2015 (323) E.L.T. 431 (Bom.) - Denial of refund claim - Unjust enrichment - Held that:- Tribunal was not concerned with the treatment given to the amount and as deposited in the Assessee's profit and loss account. It is immaterial and irrelevant for the Tribunal and equally for us as to what the Assessee terms this amount in his Books of Account. Even if it is shown on the 'expense side' that does not mean that the presumption that the burden has been pass .....

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njust enrichment to the undisputed facts and circumstances - Decided against Revenue. - Central Excise Appeal No.136 of 2014 - Dated:- 25-8-2015 - S.C. Dharmadhikari and B.P. Colabawalla, JJ. For the Petitioner : Mr Vijay H. Kantharia with Mr Jitendra B. Mishra For the Respondent : Mr Prakash Shah with Mr Jas Sanghavi i/b M/s PDS Legal ORDER P.C. :­ 1. This Appeal of the Revenue challenges the order dated 4th December 2013 passed by the Customs,Excise and Service Tax Appellate Tribunal, West .....

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ing disposal of the main proceeding.Therefore, section 11B of the Central Excise Act 1944 is not attracted to such a case. 3. Mr Kantharia, learned counsel appearing in support of this Appeal submits that the conclusion of the Tribunal would raise substantial questions of law and particularly as formulated by the Revenue at page 6 of the paper­book. 4. On perusal of the impugned order and considering the arguments of both learned counsel, we are unable to agree with Mr Kantharia. The Tribuna .....

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