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Central Excise - Highlights / Catch Notes

Home Highlights March 2012 Year 2012 This

Refund - the duty paid under protest falls under section 11B of ...


Refund Claims for Duty Paid Under Protest Must Prove No Unjust Enrichment per Section 11B of the Act.

March 10, 2012

Case Laws     Central Excise     HC

Refund - the duty paid under protest falls under section 11B of the Act and as such, would attract the principles of unjust enrichment. - HC

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