Contact us   Feedback   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (10) TMI 1340 - CESTAT NEW DELHI

2015 (10) TMI 1340 - CESTAT NEW DELHI - 2016 (343) E.L.T. 546 (Tri. - Del.) - Denial of refund claim - Unjust enrichment - Held that:- Tribunal came to the conclusion that in such a case by issuing mere debit note does not pass the bar of unjust enrichment. The decision of the Rajasthan Processors (India) Pvt. Ltd. (1994 (1) TMI 275 - SUPREME COURT) have no relevance to the facts of this case, as in that case there was no reduction of duty in the finance bill and on the basis of that the supplie .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e goods, in that situation the appellant has discharged their burden of unjust enrichment and same in this case, therefore, I hold that the appellant is entitled for refund claim with these terms impugned order is set aside - Decided in favour of assessee. - Appeal No. E/832/2012-EX(SM) - FINAL ORDER NO. 50802/2015 - Dated:- 18-3-2015 - Shri Ashok, J. For The Appellant : Shri S.D. Gaur, Advocate For The Respondent : Shri A.K. Bhasin, AR ORDER Per Ashok Jindal: The appellant is in appeal against .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e credit taken by them. In these set of facts the appellant filed the refund claim of excess duty paid by them but same was rejected by the both the lower authorities on the premise that appellant has failed to pass the bar of unjust enrichment. Therefore, the appellant is before me. 3. The Ld Consultant submits that it is fact on record that the sister unit to whom the goods were transferred have reversed the excess duty. Therefore, the bar of unjust enrichment has been passed by the appellant .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| 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