Principles of unjust enrichment - Refund - leading cogent evidence including the evidence produced...

Principles of unjust enrichment - Refund - leading cogent evidence including the evidence produced earlier - for the period prior to the introduction of Section 11B of the Central Excise Act, 1944 and Section 27(1A) of the Customs Act, 1962 - Apex Court dismissed the appeal of the STEEL AUTHORITY OF INDIA LTD. - The assessee has to prove that benefit of duty incidence has not been passed on to the buyer of the goods - SC .....

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