Refund - if the credit notes are issued after the assessment of ...

Credit Notes Issued Post-Assessment: Unjust Enrichment Provisions Block Duty Refunds on Reduced Value.

November 11, 2016

Case Laws Central Excise AT

Refund - if the credit notes are issued after the assessment of the goods then at the time of assessment of the goods duty is already passed on to the purchaser and therefore the duty involved in such value which is reduced by way of issue of credit notes is hit by provisions of unjust enrichment - AT

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Refund - if the credit notes are issued after the assessment of ...

Credit Notes Issued Post-Assessment: Unjust Enrichment Provisions Block Duty Refunds on Reduced Value.

November 11, 2016

Case Laws Central Excise AT

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