Central Excise - Highlights / Catch Notes
Central Excise - Refund claim alongwith interest - duty paid under...
Refund claim alongwith interest - duty paid under protest - unjust enrichment - As from the facts itself, it is clear that the appellants were not required to pay any duty on the goods cleared to BSED and not collected any duty from BSED. Moreover, the duty has been paid by the appellants themselves, we hold that the appellants have passed the bar of unjust enrichment. - Refund allowed - AT