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
View Source