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Central Excise - Highlights / Catch Notes

Home Highlights September 2017 Year 2017 This

Refund claim - unjust enrichment - If the burden of Excise Duty ...


High Court Rules Positive Evidence Sufficient for Excise Duty Refund Claim; Rejects Focus on Negative Evidence by Authorities.

September 14, 2017

Case Laws     Central Excise     HC

Refund claim - unjust enrichment - If the burden of Excise Duty is passed on to the others, it gets reflected in the Bills and invoices. That is a positive evidence. That was produced to show that no such burden is passed off - the adjudicating and appellate authority have gone about looking for negative evidence. Clearly, the very approach is wrong - HC

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