Refund of the excess duty paid - principles of unjust enrichment ...

Central Excise

December 14, 2023

Refund of the excess duty paid - principles of unjust enrichment - They have raised a credit note on their customers - Trade facilitation makes true meaning in sensitive handling of such instances. Only if the Department had evidence to show that in spite of the credit note issued to their customer, the appellant in some other way had unjustly enriched himself in this matter, should the refund have been denied. Otherwise, the provisions of Section 11B (2) (d) of the Central Excise Act stand satisfied. - AT

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Refund of the excess duty paid - principles of unjust enrichment ...

Central Excise

December 14, 2023

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