Rejection of refund claim - appellant has not opted for ...

Central Excise

August 28, 2023

Rejection of refund claim - appellant has not opted for provisional assessment - the refund claim cannot be rejected merely because an assessee had not opted for provisional assessment when there is excess payment of duty - the rejection of refund-claim alleging that the appellant has not opted for provisional assessment is not justified. - AT

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Rejection of refund claim - appellant has not opted for ...

Central Excise

August 28, 2023

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Denial of refund claim - unjust enrichment clause shall not apply for finalization of the provisional assessment for the cases prior to 13.7.2006 - AT

Finalization of provisional assessment - principles of unjust enrichment are not applicable to this refund claim. - AT

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