Denial of refund claim - Unjust enrichment - There is no ...

Refund Denial Challenged: Section 11B Allows Credit Notes After Supply Date; Unjust Enrichment Not a Barrier.

November 10, 2015

Case Laws Central Excise AT

Denial of refund claim - Unjust enrichment - There is no prohibition/restriction in section 11B of the Act that credit note cannot be issued at a later date than the date of supply of the goods. In absence of any prohibition in the statute, denial of refund benefit to the appellant is contrary to the statutory mandates. - AT

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Denial of refund claim - Unjust enrichment - There is no ...

Refund Denial Challenged: Section 11B Allows Credit Notes After Supply Date; Unjust Enrichment Not a Barrier.

November 10, 2015

Case Laws Central Excise AT

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