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Central Excise - Highlights / Catch Notes

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Rejection of refund - Pre-deposit or receivable - principles of ...

Central Excise

March 24, 2021

Rejection of refund - Pre-deposit or receivable - principles of unjust enrichment - On the one hand, the appellant claims that the amount paid is to be treated as pre-deposit for which unjust enrichment would not apply, but, on the other hand, fails to furnish the necessary documents requested by the authorities who are empowered to look into all aspects before passing an order. - AT

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