Eligibility to get refund of excess duty - unjust enrichment - ...
Refunds Allowed if Credit Notes Neutralize Excess Duty; Not Barred by Unjust Enrichment Principle.
February 8, 2016
Case Laws Central Excise AT
Eligibility to get refund of excess duty - unjust enrichment - if the credit notes are genuine and had been acted upon resulting in neutralizing the higher incidence of duty earlier passed on, the refund claim would no longer be hit by the principle of unjust enrichment - AT
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