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Central Excise - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Denial of refund claim - Unjust enrichment - Since Department ...


State-Backed Appellant Wins Refund Claim After Unjust Enrichment Denial Reversed by Department Acknowledgment.

April 11, 2015

Case Laws     Central Excise     HC

Denial of refund claim - Unjust enrichment - Since Department itself having admitted the fact that the appellant is controlled, funded and monitored by the State, it cannot be said that the appellant is unjustly enriching itself - refund allowed - HC

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