Refund - Unjust enrichment - Downward revision of price of g


Last updated: 25 January 2009

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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Arbind Aggarwal
Published in Excise
Views : 2175

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