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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