Refund claim - unjust enrichment - value of the software is ...

Central Excise

July 13, 2023

Refund claim - unjust enrichment - value of the software is includable in the assessable value of hardware or not - The duty and the value are shown in the face of Invoice - In addition to these, no other record or evidence has been produced by the appellants. To substantiate their claim of not passing on the incidence of duty - The invoice issued under statutory provisions does not indicate that the incidence of duty has not been passed on. - Refund not allowed - AT

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Refund claim - unjust enrichment - value of the software is ...

Central Excise

July 13, 2023

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