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Central Excise - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Refund claim - unjust enrichment - the prices were reduced ...


Refund Claim Approved Due to Unjust Enrichment; Debit Notes Used as Evidence Under Central Excise Regulations.

March 30, 2017

Case Laws     Central Excise     AT

Refund claim - unjust enrichment - the prices were reduced retrospectively, therefore, the appellant's buyer issued debit notes to the appellant - In the absence of any contrary views, the debit notes issued by the buyer is evidence to pass the bar of unjust of enrichment - refund allowed - AT

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