GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (10) TMI 1701 - CESTAT AHMEDABAD

2015 (10) TMI 1701 - CESTAT AHMEDABAD - TMI - Denial of refund claim - Unjust enrichment - Held that:- Appellant paid certain dues under protest and reflected the same in the books of accounts as receivable. Chartered Accountant certificate produced by the appellant confirms that the amount paid by the appellant was accounted for in the books of accounts as deposits and receivable. The sale price of the finished goods had shown no variation before the period of refund and after the period of ref .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

/2013 - ORDER No. A/10852 / 2015 - Dated:- 23-6-2015 - Mr. H.K. Thakur, J. For Appellant : Shri Paritosh Gupta, Advocate For Respondent : Shri G.P. Thomas, Authorised Representative Per : Mr. H.K. Thakur; This appeal has been filed by the appellant with respect to OIA No. OIA-185/2012-AHD-III-/SKS/COMMR-A-/AHD dated 29.11.2012 issued on 03.12.2012, under which OIO No. 11/Assistant Commissioner/DEM/CE/12 dated 20.03.2012 was upheld. Under OIO dated 20.3.2012, adjudicating authority sanctioned a r .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rgue that first appellate authority has erroneously mentioned that Chartered Accountant certificate did not show verification as to how the duty was paid at captive stage shown in the books of accounts. Learned Advocate also made the Bench go through the Chartered Accountant certificate dated 13.10.2011 and emphasised that this certificate in the last few lines clearly confirms that amount of ₹ 3,68,500 and ₹ 1,94,144 have been paid and accounted for by the appellant in the books of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

31) ELT 201 (SC)]. He also relies upon the case law of VXL Instruments Limited vs. Commissioner of Customs, Bangalore - [2012-TIOL-389-CESTAT-BANG], wherein also a view was taken that unjust-enrichment is not applicable based on order passed by Apex Court in the case of CCE, New Delhi vs. Organan (India) Limited (supra). 3. Shri G.P. Thomas (AR) appearing on behalf of the Revenue argued that unjust-enrichment is involved in the present proceedings as held by the first appellate authority in Para .....

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 shown no variation before the period of refund and after the period of refund. In view of the evidences produced by the appellant, the initial burden, that the amount claimed as refund has not been recovered from the consumers, has been discharged by the appellant. In similar facts, the Hon'ble Apex Court in the case of CCE, New Delhi vs. Organan (India) Limited (supra) has held as follows:- 3. Assessee thereafter filed an application claiming refund of the customs duty paid by it. The aut .....

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