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Central Excise - Highlights / Catch Notes

Home Highlights August 2016 Year 2016 This

Refund - valuation - price variation clause in the rate contract ...


Refund Approved for Overpaid Duty Due to Price Revision in Rate Contract; Examines Valuation and Unjust Enrichment Issues.

August 5, 2016

Case Laws     Central Excise     AT

Refund - valuation - price variation clause in the rate contract - excess payment of duty due to downward revision in the price / rate – unjust enrichment - refund allowed - AT

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