Refund - Unjust enrichment - Issuance of credit note -
Last updated: 25 January 2009
Court :
IN THE CESTAT, WEST ZONAL BENCH, AHMEDABAD
Brief :
Refund - Unjust enrichment - Issuance of credit note - Wrong valuation due to clerical error noticed after issue of invoice - Credit notes issued and refund claimed - Submission that full payment of sales made not received - Credit note issued only to regularise transaction - HELD : Excess invoiced amount never received by appellant and subsequently paid back through credit notes - Duty claimed not passed to buyer - Department at liberty to re-open the issue if claim of appellant turns out to be false - Appeal allowed with consequential relief - Section 11B of Central Excise Act, 1944. [para 7]
Citation :
2008 (232) E.L.T. 832 (Tri. - Ahmd.)
IN THE CESTAT, WEST ZONAL BENCH, AHMEDABAD
[COURT NO. II]
Shri B.S.V. Murthy, Member (T)
JYOTI LIMITED
Versus
COMMISSIONER OF CENTRAL EXCISE, VADODARA-I
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Arbind Aggarwal
Published in Excise
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