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Central Excise - Highlights / Catch Notes

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Reversal of refund order - principles of unjust enrichment - ...

Central Excise

February 11, 2020

Reversal of refund order - principles of unjust enrichment - incidence of duty not passed on - It is not invariably true that when any amount is shown as expenditure or any expenditure is required to be made, the same has to be absorbed in costing of final product unless there is a proof that pricing of the final product has been specifically increased on that score - Refund allowed.

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