Examination of the issue of unjust enrichment while adjudicating a demand - Regarding - Central Excise - 19/93-CX.6

Examination of the issue of unjust enrichment while adjudicating a demand - Regarding Circular No. 19/93-CX.6 Dated 29-12-1993 [From F. No. 224/23/93-CX.6] Government of India Central Board of Excise Customs New Delhi Subject : Examination of the issue of unjust enrichment while adjudicating a demand - Regarding. Attention is invited to the Board's Circular No. 20/92-CX.8, dated 29-10-1992 and Board's Circular No. 23/92-CX.8, dated 7-12-1992 stating therein that the applicant should be granted a refund only after the claim is found admissible on merits as well as within time and the question of unjust enrichment is decided in his favour. 2. It has been decided that the issue of benefit being passed on to the consumers be also examined at the time of confirming demands/adjudication at that stage. In order to be able to do this it will be necessary that the issue of unjust enrichment is raised in the show cause notice itself. 3. Adjudicating Officers may suitably be informed.