Refund claim - unjust enrichment - encashed amount of bank ...
Refund Claim on Bank Guarantee Encashment Treated as Excise Duty Subject to Unjust Enrichment u/s 11B.
April 11, 2017
Case Laws Central Excise AT
Refund claim - unjust enrichment - encashed amount of bank guarantee which is nothing else than the excise duty is clearly governed by the provisions of unjust enrichment provided under Section 11B, therefore, unjust enrichment is clearly applicable - AT
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