Refund of duty - doctrine of unjust enrichment - duty was paid ...

Central Excise

November 24, 2023

Refund of duty - doctrine of unjust enrichment - duty was paid under compounded levy scheme - the principle of the unjust enrichment, which is ordinarily applicable only on the goods manufactured and removed under the scheme of levy and more appropriately under Section 3 of the Act, the said principle cannot by any logically and economical be justifiable as legally tenable principle be extended to the manufactures working under compounded levy scheme under Section 3A. - AT

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Refund of duty - doctrine of unjust enrichment - duty was paid ...

Central Excise

November 24, 2023

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