Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s Paper Packaging Pvt Ltd. Versus Commissioner of Central Excise, Mysore

2015 (10) TMI 836 - CESTAT BANGALORE

Denial of refund claim - Unjust enrichment - Held that:- It is very strange that the Commissioner (Appeals) has not considered the verification of the Range Officer of the Central Excise, who found that the appellant issued credit notes to all the co .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d the said issue and established that there had not been any question of unjust enrichment as per the facts of the case. Therefore, the impugned order of the Commissioner (Appeals) has not been based on the facts on record and does not deserve sustai .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

o unjust enrichment to the appellant namely, M/s Paper packaging Pvt. Ltd. and they deserve sanction of refund claim of ₹ 92,111/-. It is ordered that the refund amount of ₹ 92,111/- be sanctioned and paid to the appellant within 8 week .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

HRI ASHOK KUMAR ARYA, TECHNICAL MEMBER Mr. S.R. Savant, Advocate : For the Appellant Mr. Pakshirajan, A.R. : For the Respondent ORDER: PER ASHOK KUMAR ARYA Both the parties have been heard. 2. This is an appeal filed by M/s Paper Packaging (P) Ltd., .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

puty Commissioner of Central Excise, Hassan vide his order-in-original No. 17/2002 dated 13.6.2002. The Commissioner (Appeals) disallowed the refund amount of ₹ 92,111/- on the ground of unjust enrichment. 3. It is very strange that the Commiss .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ers. In other words, the appellant had passed the element of excess Central Excise duty benefit to the respective customers and the department clearly verified the said issue and established that there had not been any question of unjust enrichment a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version