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Central Excise - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Refund claim - unjust enrichment - the price charged by the ...


Court Grants Refund for Unjust Enrichment: Duty Not Included in Appellant's Price; Dealer Never Paid Duty Element.

March 16, 2017

Case Laws     Central Excise     AT

Refund claim - unjust enrichment - the price charged by the appellant did not include the element of duty - though they have mentioned the duty element, the same has not been received from the dealer - refund allowed - AT

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