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Central Excise - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

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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