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Central Excise - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

Refund Claim of Duty - Unjust enrichment - finalization of ...

Central Excise

August 22, 2013

Refund Claim of Duty - Unjust enrichment - finalization of provisional assessment - any recovery or refund consequent upon adjustment under Sub-rule (5) of Rule 9B is not to be governed by Section 11A & 11B of the Central Excise Act. - the issue of unjust enrichment was not required to be considered. - HC

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