CESTAT overturns refund rejection citing under Protest payment & price regulation

Barmer Lignite Mining Company Ltd. Vs Commissioner (CESTAT Delhi) Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi, has ordered a full refund of Rs. 107,56,07,953 deposited “under protest” by Barmer Lignite Mining Company Ltd. during a tax dispute. The Tribunal’s decision set aside an order from the Commissioner (Appeals) that had denied the refund citing the principle of unjust enrichment under Section 11B of the Central Excise Act, 1994. Barmer Lignite Mining Company, a joint venture with the Government of Rajasthan, is involved in lignite mining operation...