2007 (3) TMI 274 - HC - Central Excise

Summary

The High Court of Punjab & Haryana at Chandigarh dismissed the revenue's appeal under Section 35G of the Central Excise Act, 1944. The Tribunal affirmed findings that the assessee did not charge duty from the buyer and attempted to refund it through credit notes, with no evidence of the buyer paying the higher amounts sought as refund. The court found no grounds to reopen the issue as the tax incidence was not passed on to the buyer, thus unjust enrichment principles were not applicable.