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Central Excise - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

Refund claim - unjust enrichment - case of appellant is that ...

Case Laws     Central Excise

April 13, 2018

Refund claim - unjust enrichment - case of appellant is that Since the transaction is of job work and not of sale there is no question of passing of incidence of duty to the principal - unjust enrichment is very much applicable in the present case which the appellant could not prove that incidence of duty has not been passed on to any other person - AT

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