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Central Excise - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

Refund of duty - unjust enrichment - The duty was paid by ...


Refund Approved as Appellant Paid Duty Without Passing Cost to Buyers Post-Investigation.

June 22, 2016

Case Laws     Central Excise     AT

Refund of duty - unjust enrichment - The duty was paid by appellant much later after starting of investigations. So it cannot be said that the incidence of duty has been passed on to buyers. - refund allowed - AT

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