Refund claim - Duty paid under protest - Doctrine of unjust ...

Central Excise

June 14, 2023

Refund claim - Duty paid under protest - Doctrine of unjust enrichment - Dispute relating to classification was resolved in favor appellant assessee - The tribunal found that the burden of duty had been passed on to the buyers based on the examination of the appellant's books of accounts and invoices. - Therefore, the appellant's refund claim was dismissed, as it was hit by the principles of unjust enrichment. - AT

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Refund claim - Duty paid under protest - Doctrine of unjust ...

Central Excise

June 14, 2023

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