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Central Excise - Highlights / Catch Notes

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Refund claim - Even if it is shown on the 'expense side' that ...


Refund Claim Can't Be Denied for 'Expense Side' Recording; No Unjust Enrichment Without Disputed Facts.

October 11, 2015

Case Laws     Central Excise     HC

Refund claim - Even if it is shown on the 'expense side' that does not mean that the presumption that the burden has been passed to the consumer can be raised - Revenue cannot invoke the plea or principle of unjust enrichment to the undisputed facts and circumstances - HC

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