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Central Excise - Highlights / Catch Notes

Home Highlights April 2013 Year 2013 This

Refund claim - unjust enrichment - Once evidence is produced by ...


Refund Claim and Unjust Enrichment: Burden of Proof Shifts to Department if Respondent Proves Duty Payment.

April 9, 2013

Case Laws     Central Excise     AT

Refund claim - unjust enrichment - Once evidence is produced by the respondent that they have borne the incidence of duty whose refund is claimed by them, the burden would shift to the department to prove that the respondent’s claim is not correct. - AT

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