Refund - Unjust enrichment - Since, the refund in question was ...

Central Excise

November 12, 2019

Refund - Unjust enrichment - Since, the refund in question was not a part of excess duty indicated in the profit and loss account and separate accounting treatment was provided in the Balance Sheet, the interpretation placed by the learned Commissioner (Appeals) regarding transfer of refund amount to the Consumer Welfare Fund cannot be sustained.

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Refund - Unjust enrichment - Since, the refund in question was ...

Central Excise

November 12, 2019

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