Refund claim - unjust enrichment - appellant had paid more duty ...

Central Excise

April 19, 2018

Refund claim - unjust enrichment - appellant had paid more duty at the time of clearance from the factory to depot, but have ultimately charged and realized less duty on the sale effected from the Depot - The refund has been denied simply based on presumptions, which is not tenable. - Refund allowed - AT

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Refund claim - unjust enrichment - appellant had paid more duty ...

Central Excise

April 19, 2018

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