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Central Excise - Highlights / Catch Notes

Home Highlights November 2016 Year 2016 This

Refund - unjust enrichment - assessee has submitted Balance ...


Refund Granted Due to Unjust Enrichment: Evidence Shows Duty Not Passed On by Assessee.

November 7, 2016

Case Laws     Central Excise     AT

Refund - unjust enrichment - assessee has submitted Balance Sheet, Books of Account and Chartered Accountant certificate before the adjudicating authority to the effect incidence of duty has not been passed to any other person - refund allowed - AT

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