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Central Excise - Highlights / Catch Notes

Home Highlights August 2017 Year 2017 This

Unjust enrichment - refund claim - Section 4A of the Central ...


Refund Allowed: Unjust Enrichment Doctrine Doesn't Apply to MRP-Based Goods u/s 4A, Central Excise Act.

August 22, 2017

Case Laws     Central Excise     AT

Unjust enrichment - refund claim - Section 4A of the Central Excise Act - whether the doctrine of unjust enrichment is attracted where the appellants have cleared the goods on MRP based assessment, as required under Section 4A of the Central Excise Act? - Held No - Refund allowed.

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