TMI BlogHigh Court Confirms Assessee Failed to Prove Refund Claim Due to Unjust Enrichment Under Central Excise Law.Refund - unjust enrichment - burden to prove and to rebut - All the authorities have concurrently found that the assessee has failed to discharge that burden - no perversity in that finding - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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