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Central Excise - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

Refund - in view of the Chartered Accountant Certificate, ...


Refund Approved Due to Chartered Accountant Certificate and Buyer Support; Revenue Failed to Challenge Evidence of Unjust Enrichment.

July 22, 2016

Case Laws     Central Excise     AT

Refund - in view of the Chartered Accountant Certificate, payment of duty under protest, reflection of excess duty as receivable in the balance sheet and the certificates of the buyers are conclusive factors to examine the scope of the unjust enrichment and the Revenue having not rebutted the said evidence - Refund allowed - AT

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