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Central Excise - Highlights / Catch Notes

Home Highlights April 2021 Year 2021 This

Refund claim - Applicability of Doctrine of unjust enrichment - ...


Purchaser can't claim duty refund paid under protest by manufacturer without following Central Excise Act Section 11B.

April 29, 2021

Case Laws     Central Excise     HC

Refund claim - Applicability of Doctrine of unjust enrichment - the purchaser of the goods was not entitled to a claim for refund of duty made under protest by the manufacturer without complying with the mandate of Section 11B of the Act. - HC

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