Case Law Details
Case Name : Oiles India Pvt. Ltd. Vs Commissioner of Central Excise & CGST (CESTAT Delhi)
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All CESTAT CESTAT Delhi
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Oiles India Pvt. Ltd. Vs Commissioner of Central Excise & CGST (CESTAT Delhi)
Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Delhi Bench, has delivered a ruling affirming that merely accounting for a disputed tax amount as an ‘expense’ in a company’s books does not automatically establish that the burden of the tax has been passed on to customers, thereby invoking the doctrine of unjust enrichment to deny a refund. The decision came in the appeal filed by Oiles India Pvt. Ltd. against an order from the Commissioner of Central Excise & CGST (
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