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Commissioner Of Central Excise, ... vs M/S S.G. Phyto Pharma Pvt. Ltd on 12 August, 2014

Accordingly, it was further contended that the doctrine of unjust enrichment is not applicable in this case in the light of TECIL Chemicals Vs. Commissioner of Central Excise  2003 (151) ELT 136 and also the ruling in the case of Uniproducts (India) Ltd. Vs. Commissioner of Central Excise, Delhi  2004 (170) ELT 299. Further, an affidavit was also filed by the respondent before the Commissioner (Appeals) that they have not realized the differential duty from its customers.
Custom, Excise & Service Tax Tribunal Cites 8 - Cited by 2 - Full Document
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