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Central Excise - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

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


Refund Reversed: No Proof Duty Cost Passed to Consumers; Unjust Enrichment Principles Applied in Decision.

February 11, 2020

Case Laws     Central Excise     AT

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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