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Central Excise - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Re-credit of duty from cenvat account - the duty was paid twice ...


CENVAT Account Duty Re-Credit Allowed Due to Double Payment Error; Unjust Enrichment Principle Not Applicable.

February 3, 2017

Case Laws     Central Excise     AT

Re-credit of duty from cenvat account - the duty was paid twice on the same clearances however the duty passed on is only one time duty paid on the clearances, therefore the unjust enrichment does not apply - AT

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