No Unjust Enrichment when Goods Sold to Customer at Lower Price: CESTAT [Read Order]

By Yogitha S. Yogesh - On April 27, 2023 12:00 pm - 2 mins read

Goods Sold to Customer at Lower Price - Goods Sold to Customer - Goods Sold - Lower Price - Customer - CESTAT - Taxscan

The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that no scope for unjust enrichment when goods are sold to customers at lower prices. Carrier Air Conditioning and Refrigeration Ltd, the appellant engaged in the manufacture of excisable goods i.e. Air Conditioners, Chillers and parts thereof. They were paying…

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