Refund of duty paid under protest - principles of unjust ...

Central Excise

November 3, 2023

Refund of duty paid under protest - principles of unjust enrichment - incidence of duty passed upon to their customers or not - A certificate given by a professional cannot be dis-regarded unless it is proved to be blatantly wrong and contrary to the facts and evidence available on the hand. Thus, the certificate given by the Cost Accountant has an evidentiary value and cannot be rejected in a half-handed manner - AT

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Refund of duty paid under protest - principles of unjust ...

Central Excise

November 3, 2023

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