Refund claim - unjust enrichment - abatement percentage ...

Central Excise

September 23, 2023

Refund claim - unjust enrichment - abatement percentage permitted on their product - they could not clear the goods from factory by claiming higher abatement due to oversight - goods were cleared by them to their depot and not to the ultimate consumer - The onus which is upon the party as per presumption of Section 12B is therefore not discharged - Appeal dismissed - AT

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Refund claim - unjust enrichment - abatement percentage ...

Central Excise

September 23, 2023

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