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Central Excise - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Denial of refund claim - Unjust enrichment - The sole contention ...


Refund Denied: Claim of Unjust Enrichment Upheld as Sale Price Consistency Fails to Prove Duty Wasn't Recovered.

October 11, 2015

Case Laws     Central Excise     HC

Denial of refund claim - Unjust enrichment - The sole contention of the appellant was that they had deposited the duty under protest and that they had not passed on the sale duty to its customers - The fact, that the sale price remained constant does not lead to a conclusion that the duty has not been recovered from the customers - refund denied - HC

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