Denial of refund claim - Unjust enrichment - respondents paid ...
Refund Allowed for Duty Paid on Intermediate Goods for Duty-Exempt Pumps; No Unjust Enrichment Found.
May 4, 2015
Case Laws Central Excise AT
Denial of refund claim - Unjust enrichment - respondents paid duty on the intermediate goods which are used in the manufacture of power driven pumps which are exempted from duty. There is no change in the price of the final product - refund allowed - AT
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