9911796707
TMI Blog2008 (8) TMI 314X X X X Extracts X X X X X X X X Extracts X X X X ..... clearance adjustments between the assessee and its buyers such as the assessee raising credit notes on its buyers or paying any amount to them by cheque/cash. Assessee cannot escape the bar of unjust enrichment in receiving refund of excess duty it paid and collected from its buyers on clearance of the goods by returning it to them. – Refund is not allowed. - E/13/2002 - 927/2008 - Dated:- 27-8- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned the refund claim of Rs. 7,70,406/- but ordered its deposit in the Consumer Welfare Fund on the ground that refund of the amount to VCL would involve unjust enrichment. Disposing the appeal filed by the assessee, the Commissioner (Appeals) ordered refund of Rs. 5,53,512/- to the assessee which he found the assessee had paid in excess and returned to its customers. Revenue has challenged the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elevant in deciding eligibility to refund under Section 11B of the Central Excise Act. Return of excess duty collected by raising credit notes in favour of the buyers did not entitle the assessee to refund of excess duty collected from its buyers at the time of clearance of the goods. Refund of such amounts would involve unjust enrichment of the assessee. 4. Nobody is present representing the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
