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Central Excise - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Denial of consequential refund - entire demand arose out of ...


Court Rules on Refund Denial: Goods Cleared, Unjust Enrichment Irrelevant, Refund Entitled as Cenvat Credit Re-credit.

September 1, 2015

Case Laws     Central Excise     AT

Denial of consequential refund - entire demand arose out of differential duty worked out in each invoice. The goods were already cleared - question of unjust enrichment does not arise. - appellants are eligible for refund amount debited in RG.23C-Part-II as re-credit of cenvat credit - AT

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