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Central Excise - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Refund of amount paid under protest - undervaluation - the case ...


Court Grants Refund Due to Lack of Unjust Enrichment; Assessee Did Not Pass Duty to Others.

May 24, 2019

Case Laws     Central Excise     AT

Refund of amount paid under protest - undervaluation - the case of the assessee that it has not passed on the duty element stands established - there is no scope to allege unjust enrichment.

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