Refund claim - unjust enrichment - excise duty was paid on the ...

Central Excise

December 24, 2016

Refund claim - unjust enrichment - excise duty was paid on the price without deduction of discount - appellant have substantially established that the incidence of excess paid duty has not been passed on to any other person - refund allowed - AT

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Refund claim - unjust enrichment - excise duty was paid on the ...

Central Excise

December 24, 2016

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Refund claim - Unjust enrichment - price inclusive of duty of excise - maintaining uniformity of price - duty paid under protest - refund allowed - HC

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Denial of refund claim - unjust enrichment - There is no provision in the Central Excise law that the state government authorities would be are outside of the principles...

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