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Central Excise - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Refund - Unjust enrichment - the deposit was against the show ...


Deposit Nullified by Delhi High Court Not Considered Duty; Unjust Enrichment Principles Inapplicable.

January 7, 2017

Case Laws     Central Excise     AT

Refund - Unjust enrichment - the deposit was against the show cause notice which was set aside by Hon’ble High Court of Delhi - the said amount never became duty and therefore the provisions of unjust-enrichment are not applicable - AT

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