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

2016 (1) TMI 733 - CESTAT NEW DELHI

2016 (1) TMI 733 - CESTAT NEW DELHI - TMI - Refund claim - whether the respondent has passed the bar of unjust enrichment as held by Commissioner (Appeals) ? - Held that:- The appellants paid duty under protest and burden of duty passed on to the buyers at the time of issuance of invoices. The buyers also took cenvat credit thereof and have not reversed the credit while issuing debit notes to the respondent.As these facts are not in dispute by mere issuing debit notes, the respondent is not able .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

pugned order is set aside - Decided in favour of revenue - Excise Appeal No. E/2772/2006-EX(DB) - Final Order No. 52742/2015 - Dated:- 18-8-2015 - SHRI ASHOK JINDAL, MEMBER (JUDICIAL) AND SHRI B. RAVICHANDRAN, MEMBER (TECHNICAL) For the Petitioner : Shri Pramod Kumar, Joint CDR For the Respondent : Shri Maynak Garg, Advocate ORDER Per Ashok Jindal: The Revenue is in appeal against the impugned order wherein the ld. Commissioner (Appeals) has allowed the refund claim filed by the respondent holdi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ty paid by the respondent was accepted by the then Asstt. Collector of Central Excise but on appeal before the Collector (Appeals), it was held that the respondent is not required to pay the duty. Thereafter, the respondent filed refund claim of the duty paid under protest. The adjudicating authority sanctioned refund claim but held that the respondent has failed to pass bar of unjust enrichment, therefore, refund claim was rejected. On appeal before the ld. Commissioner (Appeals), who observed .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

cenvat credit of the duty paid by the respondent. These facts are not in dispute. Thereafter, it was held that the respondent was not required to pay duty. The respondent filed refund claim and the buyers has issued debit notes without reversing the cenvat credit. In that circumstances, the respondent has not passed the bar of unjust enrichment, therefore, the impugned order is to be set aside. To support his contention, he relies on the decisions of the Tribunal in the case of CCE, Ludhiana Vs. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

not been passed on to the consignee. In support of his contention, he relies on the decision of the Tribunal in the case of CCE, Belgaum Vs. Jineshwar Malleable & Alloys reported in 2012 (281) ELT 43 (Karnataka). He also relies on the decision of the Tribunal in the case of ACME Diet Care Pvt. Ltd. Vs. CCE, Ahmedabad reported in 2009 (241) ELT 257 (Tribunal-Ahmd.) and in the case of Om Pharmaceuticals Ltd. Vs. CCE, Bangalore reported in 2008 (232) ELT 309 (Tribunal-Chennai). 5. Heard the pa .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

firmed by this Tribunal in the case of Oriental Textile Processing Co.(P) Ltd. (supra), wherein , this Tribunal has held as under:- 5. The appeal filed against connected matter involving similar issue was dismissed by the Apex Court and that is reported in Rajasthan Processors (India) Ltd. v. Collector - 1994 (70) E.L.T. A182 as well as in Rajasthan Spinning & Weaving Ltd. v. Collector - 1999 (112) E.L.T. A115 (S.C.). Once the law having been clearly laid down that mere issuance of the credi .....

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