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- Whether refund claim is allowed of inadvertent payment of tax on exempt supply ?
Whether refund claim is allowed of inadvertent payment of tax on exempt supply ?
TRT-2026-619
Issue Favourable to Tax Payer ?:- no
Held - The issue is whether the refund claim is hit by the bar of unjust enrichment. Undisputedly, the appellant has mentioned the duty element in the invoices issued to the buyers. The presumption envisaged in section 12B of Central Excise Act, 1944 then applies and the burden rests upon the appellant to rebut this presumption. In para 12 of the impugned order, the Commissioner (Appeals) has discussed that though the appellants produced Cost .....
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