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Central Excise - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Denial of refund claim - Unjust enrichment - while granting ...

Central Excise

April 30, 2015

Denial of refund claim - Unjust enrichment - while granting discount to their customers, the appellant included the prices reduction plus duty component and same has been ignored by the lower authorities while examining their refund claim - refund allowed - AT

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  9. Refund - valuation - price variation clause in the rate contract - excess payment of duty due to downward revision in the price / rate – unjust enrichment - refund allowed - AT

  10. Denial of refund claim - Finalization of provisional assessment - prior to the amendment i.e. 13-7-2006, this doctrine of unjust enrichment was not attracted to refund...

 

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