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Central Excise - Highlights / Catch Notes

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Rejection of refund claim - unjust enrichment - on realizing the ...

Central Excise

September 16, 2019

Rejection of refund claim - unjust enrichment - on realizing the mistake of excess payment of duty, they have issued credit notes to the customers so as to adjust the excess payment made by them. This adjustment is rebutted in the balance sheet in the form of receivables - Refund allowed. - AT

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