Case law – central excise new

Posted on 23-03-2016        By ADMIN

1. Central Excise - TMI - 204649 - Tri GAIL INDIA LTD. Versus COMMISSIONER OF C. EX., GWALIOR - (CESTAT, NEW DELHI) Refund - Unjust enrichment - Proof - Issued proposing to reject the claim on the ground that the incidence of duty was passed on by them to their buyers - The certificate stated to have been issued by the Chartered Accountant as well as the certificate stated to have been issued by the buyers it was sought to be contended that the same clearly disclose that the incidence of excise duty was not passed over to the buyers - The certificate by the Chartered Accountant having been issued on the basis of the account books maintained by the appellants, the same read with the balance sheet of the appellants for the relevant period......... download complete file

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