2004 (1) TMI 153 - AT - Central Excise

Summary

The case involves excess payment under Compounded Levy Scheme. The appellant sought refund of Rs. 8,000, but authorities rejected the application citing lack of evidence of non-passing on to buyers. The Tribunal held that unjust enrichment provisions apply to payments under Compounded Levy Scheme. As no evidence was provided to show non-passing on of excess duty to buyers, the appeal was rejected.