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Central Excise - Highlights / Catch Notes

Home Highlights November 2016 Year 2016 This

Refund claim - reversal of CENVAT credit on capital goods at the ...


Refund Claim Approved: No Unjust Enrichment in Reversal of CENVAT Credit on Capital Goods Removal.

November 18, 2016

Case Laws     Central Excise     AT

Refund claim - reversal of CENVAT credit on capital goods at the time of removal which is not required - principles of unjust enrichment - the appellant has been able to pass the bar of unjust enrichment, as no amount has been recovered from the buyer - AT

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