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Central Excise - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

Refund of Additional Excise Duty - goods were inclusive of all ...


Refund Granted: Fixed Price Goods Exempt from Additional Excise Duty Due to No Undue Enrichment Involved.

May 18, 2017

Case Laws     Central Excise     AT

Refund of Additional Excise Duty - goods were inclusive of all duties therefore, the price was fixed. - It is not a case where the assessee had paid any duty and recovered the same. Therefore, the doctrine of undue enrichment would not be attracted - AT

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