Denial of refund claim - Unjust enrichment - There is no ...

Central Excise

November 10, 2015

Denial of refund claim - Unjust enrichment - There is no prohibition/restriction in section 11B of the Act that credit note cannot be issued at a later date than the date of supply of the goods. In absence of any prohibition in the statute, denial of refund benefit to the appellant is contrary to the statutory mandates. - AT

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Denial of refund claim - Unjust enrichment - There is no ...

Central Excise

November 10, 2015

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