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Central Excise - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Refund - unjust enrichment - excess payment of duty due to ...


Valuation Dispute Leads to Excise Duty Refund; Contractual Obligation Ensures No Unjust Enrichment Under Agreement with HLL.

November 9, 2015

Case Laws     Central Excise     AT

Refund - unjust enrichment - excess payment of duty due to valuation dispute - in terms of legally enforceable Agreement of the appellant with HLL, the loan amount, was to be returned to HLL as soon as the Appellant gets refund of the excise duty; the refund would not be hit by the bar of unjust enrichment - AT

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