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Central Excise - Highlights / Catch Notes

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Refund claim - unjust enrichment - refund claim forming part of ...


Refund Claim Allowed for Unjust Enrichment on Finished Goods; Dealers Couldn't Issue Excisable Invoices Due to Lack of Registration.

April 19, 2017

Case Laws     Central Excise     HC

Refund claim - unjust enrichment - refund claim forming part of finished goods - the dealers were not registered with the department and therefore, could not issue excisable invoices passing on the duty in turn to their customers - refund allowed - HC

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