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Central Excise - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Refund claim - unjust enrichment - Merely because it was shown ...

Central Excise

April 21, 2017

Refund claim - unjust enrichment - Merely because it was shown as expenditure, the department cannot contend that pre-deposit made by appellant is hit by unjust enrichment - refund allowed - AT

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  10. Payment of higher duty by an 100% EHTP at the instance of department - claim of refund - provision of unjust enrichment not applicable.... - AT

 

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