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Central Excise - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Refund claim - excess duty paid - rejection on the ground of ...


Tribunal's Rejection of Duty Refund Claim Criticized for Legal Errors and Misinterpretation of Limitation Issues.

February 17, 2017

Case Laws     Central Excise     HC

Refund claim - excess duty paid - rejection on the ground of unjust enrichment - We are unhappy at the manner in which the Tribunal has dealt with the Appeals - the Tribunal committed serious errors of law apparent on the face of the record. The Tribunal did not elaborate as to how, in this case, the question of limitation can be said to be a pure legal issue. - HC

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