Court :
IN THE CESTAT, SOUTH ZONAL BENCH, CHENNAI
Brief :
Refund - Unjust enrichment - Downward revision of price of goods with retrospective effect as per agreement between parties - Appellants returned differential price as well as differential duty by way of issuing credit notes to buyer - No infirmity in impugned order allowing refund claim in respect of excess duty paid at the time of original clearance of goods - Section 11B of Central Excise Act, 1944. [para 2]
Citation :
2008 (232) E.L.T. 306 (Tri. - Chennai)
IN THE CESTAT, SOUTH ZONAL BENCH, CHENNAI
Shri P.G. Chacko, Member (J)
COMMISSIONER OF C. EX., MANGALORE
Versus
KELTECH ENERGIES LTD.
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