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Central Excise - Highlights / Catch Notes

Home Highlights August 2014 Year 2014 This

Denial of refund claim - price variation clause - Unjust ...

Case Laws     Central Excise

August 11, 2014

Denial of refund claim - price variation clause - Unjust enrichment - Failure to produce certificate from the buyer of the less receipt of payment - appellant has failed to prove that they are entitled for refund claim. - AT

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  11. Denial of refund claim - Unjust enrichment - When the provisions of Central Excise are not applicable in that case bar of unjust enrichment is also not applicable - AT

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  13. Refund claim - Unjust enrichment - price inclusive of duty of excise - maintaining uniformity of price - duty paid under protest - refund allowed - HC

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