Refund of duty paid under mistake - The refund has been claimed ...

Appellant Must Prove No Unjust Enrichment for Duty Refund Claim u/s 11B(1) Due to Erroneous Payment.

September 7, 2019

Case Laws Central Excise AT

Refund of duty paid under mistake - The refund has been claimed on the ground of erroneous payment of duty. In view of the clear provision of section 11B(1), the onus of establishing the lack of unjust enrichment in this case is on the appellant. - AT

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Refund of duty paid under mistake - The refund has been claimed ...

Appellant Must Prove No Unjust Enrichment for Duty Refund Claim u/s 11B(1) Due to Erroneous Payment.

September 7, 2019

Case Laws Central Excise AT

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