Denial of refund claim - Unjust enrichment - returned of excess ...
Refund Claim Denied: Appellant's Accounting Shows No Duty Passed On, Justifying Unjust Enrichment Decision.
November 30, 2015
Case Laws Central Excise AT
Denial of refund claim - Unjust enrichment - returned of excess duty through debit / credit Notes - appellant admittedly accounted for the said amount as ‘receivable’ in the balance sheet, it is a sufficient evidence to hold that incidence of duty has not been passed on - AT
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