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Central Excise - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

Refund - unjust enrichment - excess excise duty paid due to the ...


Refund Approved for Excess Excise Duty Due to Software Error, Goods Not Sent to Buyers, Duty Unrecovered.

June 30, 2016

Case Laws     Central Excise     AT

Refund - unjust enrichment - excess excise duty paid due to the failure of computer software cleared to their depots - Since the goods have not been sent to third party on the basis of such invoices, it cannot be said that the duty has been recovered from the buyers - Refund allowed - AT

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