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Central Excise - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Denial of refund claim - Unjust enrichment - returned of excess ...

Central Excise

November 30, 2015

Denial of refund claim - Unjust enrichment - returned of excess duty through debit / credit Notes - appellant admittedly accounted for the said amount as ‘receivable’ in the balance sheet, it is a sufficient evidence to hold that incidence of duty has not been passed on - AT

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