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Central Excise - Highlights / Catch Notes

Home Highlights July 2014 Year 2014 This

Unjust enrichment - MRP based goods - claim of refund on the ...


Refund Approved for Excess Duty Paid on MRP-Based Goods Due to Clerical Error; No Unjust Enrichment Found.

July 4, 2014

Case Laws     Central Excise     AT

Unjust enrichment - MRP based goods - claim of refund on the ground that, excess duty was paid due to clerical mistake - appellant had not charged anything extra over and above MRP printed on the medicaments cleared by them - refund allowed - AT

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