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HomeIndirect TaxesMere Accounting Entry Can’t Establish Unjust Enrichment in Excise Refund Dispute: CESTAT

Mere Accounting Entry Can’t Establish Unjust Enrichment in Excise Refund Dispute: CESTAT

Indirect Taxes

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By Mariya Paliwala
CESTAT

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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi has ruled in favour of JK Cement Works in a long-running excise refund dispute, holding that merely reflecting excise duty as expenditure in books of accounts cannot automatically lead to a conclusion that the burden of duty was passed on to customers.  The bench…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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