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Central Excise - Highlights / Catch Notes

Home Highlights February 2014 Year 2014 This

Refund - negative price variation - assessee issued the credit ...


Refund Claim Approved: No Unjust Enrichment as Duty Incidence Not Passed to Buyers in Credit Note Case.

February 1, 2014

Case Laws     Central Excise     AT

Refund - negative price variation - assessee issued the credit notes to their customers - duty incidence does not stand passed on to the buyers, and as such are not hit by the provisions of unjust enrichment - AT

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