Refund of excess duty paid - unjust enrichment - the ...

Appellant's refund claim denied as evidence showed MRP included all taxes, failing to prove non-recovery from customers.

July 13, 2018

Case Laws Central Excise AT

Refund of excess duty paid - unjust enrichment - the label/laminate produced by the appellant shows that the MRP is inclusive of all taxes. Thus, the appellant could not establish that the excess duty paid by them during the relevant period has not been recovered from the customers - refund was rightly rejected.

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Refund of excess duty paid - unjust enrichment - the ...

Appellant's refund claim denied as evidence showed MRP included all taxes, failing to prove non-recovery from customers.

July 13, 2018

Case Laws Central Excise AT

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