TaxTMI Login
🎉 Festive Offer: Flat 15% off on all plans! →⚡ Don’t Miss Out: Limited-Time Offer →
TaxTMI 
Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Court dismisses Central Excise appeal for refund without unjust enrichment proof.</h1> <h3>COMMISSIONER OF C. EX., ALLAHABAD Versus PRISM CEMENT LTD.</h3> The High Court, Allahabad dismissed a Central Excise appeal under Section 35G of the Central Excise Act, 1944. The issue was whether a refund could be ... Appeal to HC - The relied upon documents i.e. C.A. certificate and books of accounts were not sufficient for recording a finding that there was no unjust enrichment - For granting refund it is necessary to prove that there is no unjust enrichment and therefore appeals dismissed The High Court, Allahabad dismissed a Central Excise appeal under Section 35G of the Central Excise Act, 1944. The question of law was whether refund can be granted without satisfying the principle of unjust enrichment. The Tribunal and Commissioner found no unjust enrichment based on a Chartered Accountant's certificate and General Ledger. The appeal was dismissed as the evidence provided was considered sufficient.
TaxTMI 
