Case Law Details
Carrier Air Conditioning and Refrigeration Ltd. Vs Commissioner of Central Excise (CESTAT Chandigarh)
CESTAT Chandigarh held that once there is a sufficient evidence to prove that the excess duty paid by the assessee has not been passed on to the ultimate buyer, the doctrine of bar of unjust enrichment will not be applicable.
Facts- The appellant are engaged in the manufacture of excisable goods i.e. Air Conditioners, Chillers and parts thereof. They were paying central excise duty on their products, cleared to their depots on a stock transfer basis u/s. 4 of the Central Excise Act, 1944. They filed refund claims for Rs. 7,01,241/- and 6,11,387/-.
The Assistant Commissioner sanctioned both the refunds in favour of the appellant and allowed re-credit of these amounts in the cenvat credit account of the appellant.
Department filed appeals against the said order before Commissioner (A) and the same was allowed. Accordingly, appellant filed appeal before Tribunal. Tribunal reduced the litigation to a narrow compass of examining evidence to test the unjust enrichment only. Again the matter travelled back.
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