2007 (3) TMI 167 - HC - Central Excise

Refund Revenue contended that whether taking back the burden of duty on the goods would help the assessee to get over the bar of unjust enrichment u/s 11B of the CEA,1944 Held that no question of unjust enrichment arises, revenue appeal is without any merit and dismissed

Summary

The High Court of Punjab and Haryana dismissed an appeal under Section 35G of the Central Excise Act, 1944, regarding post-clearance adjustment and unjust enrichment. The Tribunal found no unjust enrichment as the assessee did not pass on duty amount to buyers. The appeal was dismissed as no substantial question of law arose. Total amount involved was Rs. 14,924.