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Central Excise - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Refund of excess duty paid - rejection on the ground of time bar ...

Central Excise

March 25, 2019

Refund of excess duty paid - rejection on the ground of time bar and unjust enrichment - There is no provision other than Section 11B for the assessee to claim refund whether it is paid using cash or by debiting CENVAT account.

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  5. Unjust enrichment - refund claim - bar of unjust enrichment not applicable to imported capital goods used captively by the importer - refund cannot be denied.

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  8. Refund of excess duty paid on actual consumption of bunkers on the vessel during coastal trade - Unjust enrichment - Refund allowed - AT

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  10. Refund claim - Unjust enrichment - price inclusive of duty of excise - maintaining uniformity of price - duty paid under protest - refund allowed - HC

 

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