Refund of excess duty paid - Valuation - sales made to their ...

Central Excise

July 8, 2019

Refund of excess duty paid - Valuation - sales made to their dealers (customers) who in turn sell the final product - orders of finalizing the provisional assessment were never challenged before the higher authorities and have attained finality - doctrine of unjust enrichment is not applicable in the case of provisional assessment - refund allowed.

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Refund of excess duty paid - Valuation - sales made to their ...

Central Excise

July 8, 2019

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