Refund - Excess tax paid - duty was paid on higher price - ...
Appellant Wins Central Excise Duty Refund Case; Successfully Proves No Unjust Enrichment as Amount Listed as Loan.
December 28, 2015
Case Laws Central Excise AT
Refund - Excess tax paid - duty was paid on higher price - unjust enrichment - appellant has been showing the amount for which refund is claimed, in the balance sheet under head loan and in advances. - appellant has not expensed out the amounts which have been paid by them as excess Central Excise duty - Refund allowed - AT
View Source