Refund - Unjust enrichment - Issuance of credit note -
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
You have reached your daily limit of 2 Free Judgements
Subscribe to CCI PRO for unlimited access
Why Upgrade to CCI PRO?
- No Ads
- WhatsApp Community
- Daily E-Newsletter
- Unlimited Judgements Access
- Profile Visitors
- Link Social Profiles
- Featured Job Posts
- Pro Badge
- Expert GST Guidance
- Unlimited Forum Replies
- Download Content in PDF
Already a PRO member? Login here for an ad-free experience. 07941056694
Judgement posted by
Arbind Aggarwal
GST and Indirect Tax Adviser, Trainer
Hi all, Would be glad to help in the areas of my expertise that is GST and Indirect Taxation - compliance of procedures, legal opinions, litigation (drafting appeals, reply to notices), audit and management of Central Excise, Service Tax, Customs, EXIM Policy, VAT, CST and GST going forward etc. Always put origin ... Read more
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
