Only person who has borne the incidence of duties/ taxes, is entitled to claim refund
Last updated: 12 December 2020
Court :
Madras High Court
Brief :
The Hon'ble Madras High Court in the case of M/s. Chennai Petroleum Company Ltd. (CPCL) v. Commissioner of GST & Central Excise [C.M.A.Nos.4298, 4299 and 4301 of 2019 dated, October 28, 2020] rejected the refund of excise duty under Section 11B of the Central Excise Act, 1944 ("Central Excise Act") on the basis of credit notes issued, and held that the facts could not indicate, that M/s. CPCL has borne the incidence of Excise Duty which in law, could not be charged from it and it is a settled legal position under Section 11B of the Central Excise Act that it is only the person who has borne the incidence of Excise Duty who is entitled to claim refund.
Citation :
C.M.A.Nos.4298, 4299 and 4301 of 2019 dated, October 28, 2020
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Bimal Jain
Published in GST
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