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Central Excise - Highlights / Catch Notes

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Refund claim - duty liability subsequent to clearance of their ...

Central Excise

March 16, 2016

Refund claim - duty liability subsequent to clearance of their products - unjust enrichment - when duty is paid after clearance of goods, on insistence of anti-evasion branch, burden of duty is not passed on to the customers - refund allowed - AT

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  6. Refund claim rejected – Unjust enrichment - the appellant’s have not recovered the amounts of duties from their customers so as to attract the unjust enrichment principles - AT

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  10. Refund claim - the doctrine of unjust enrichment is established, even if the credit notes are issued after clearance of goods. - AT

 

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