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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