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No Unjust enrichment if assessee not received the amount from buyers
Case Law Details
- Case Name
- Steel Authority of India Limited Vs Commissioner of CGST & CX (CESTAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Kolkata
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Steel Authority of India Limited Vs Commissioner of CGST & CX (CESTAT Kolkata)
CESTAT find from the records that it is undisputed that the Appellant had erroneously paid Central Excise duty @10.3% instead of discharging duty @12.36% while issuing the original invoice dated 28.03.2012. On realizing the mistake the Appellant issued supplementary invoices on 30.04.2012 with an objective to recover duty @ 2.06% (12.36% – 10.3%). However, the Appellant once again paid the entire excise duty @ 12.36% instead of discharging the differential duty @ 2.06%, resulting in excess deposit of Central E...
