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Central Excise - Highlights / Catch Notes

Home Highlights October 2011 Year 2011 This

Excess payment of excise duty during provisional assessment ...


Excess Excise Duty Paid Can Be Refunded or Adjusted Post-Assessment, Subject to Unjust Enrichment Rules.

October 13, 2011

Case Laws     Central Excise     AT

Excess payment of excise duty during provisional assessment after adjustment with the duty payable on finalization of such assessment can be refunded or adjusted with any other liability subject to the provisions of Unjust Enrichment .... - AT

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