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Central Excise - Highlights / Catch Notes

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Refund of excess paid duty - Unjust enrichment - Admittedly ...

Central Excise

December 18, 2023

Refund of excess paid duty - Unjust enrichment - Admittedly Appellant have not received the full amount as per the invoices and further at the time of finalisation of the supply bill, under the contract in question, the buyer of the goods – South Central Railway, have made adjustment of both the downward revision of the price including the excise duty - Refund allowed - AT

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