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Central Excise - Highlights / Catch Notes

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Refund claim - Applicability of Doctrine of unjust enrichment - ...

Central Excise

April 29, 2021

Refund claim - Applicability of Doctrine of unjust enrichment - the purchaser of the goods was not entitled to a claim for refund of duty made under protest by the manufacturer without complying with the mandate of Section 11B of the Act. - HC

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