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Central Excise - Highlights / Catch Notes

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Refund - There is no concept of not passing on the duty to the ...


Refunds on Central Excise Duties Allowed if Duty Reduction Passed to Buyers, Satisfying Unjust Enrichment Principle.

March 6, 2017

Case Laws     Central Excise     AT

Refund - There is no concept of not passing on the duty to the ultimate consumer and as such, as the buyers have been passed on the benefit of reduction of duty, the same would satisfy the principles of unjust enrichment - refund allowed - AT

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