Refund - unjust enrichment - higher duty paid on lead acid ...
Refund Approved for Higher Duty on Lead Acid Batteries; No Unjust Enrichment Found as Duty Burden Not Transferred.
July 25, 2016
Case Laws Central Excise AT
Refund - unjust enrichment - higher duty paid on lead acid batteries - issuance of credit notes - There would be nothing unjust where the person who has paid duty and has not passed on that burden to another receives refund thereby reducing the burden which he was not required to bear but had bore. - AT
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