TMI BlogPurchaser can't claim duty refund paid under protest by manufacturer without following Central Excise Act Section 11B.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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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