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Central Excise - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Refund claim - unjust enrichment - nature of amount - as a ...


Unjust Enrichment Must Be Assessed Before Approving Central Excise Refund Claims; Determine Nature of Amount First.

November 24, 2018

Case Laws     Central Excise     AT

Refund claim - unjust enrichment - nature of amount - as a condition of pre-deposit or in the nature of duty - The issue of unjust enrichment has to be dealt with before sanctioning of any refund, in any case.

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