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    Central Excise

    Refund claim of excess duty paid - unjust enrichment - after...

    Appellant Entitled to Refund of Excess Duty Paid; Amount Classified as Deposit, Not Subject to Unjust Enrichment Doctrine.

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    Central ExciseJuly 22, 2016Case LawsAT

    Refund claim of excess duty paid - unjust enrichment - after issuance of corrigendum the excess duty, paid lacks the colour of duty and is merely a deposit - the excess paid is only an amount deposited by appellant, not being duty is not hit by doctrine of unjust enrichment. - appellant is eligible for refund - AT

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