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Central Excise - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Refund claim - unjust enrichment - case of respondent-assessee ...


Refund Claim Allowed: No Unjust Enrichment Issue as Department Accepted Refund Order Without Appeal.

April 12, 2017

Case Laws     Central Excise     AT

Refund claim - unjust enrichment - case of respondent-assessee is that at the stage of payment of refund, which is already sanctioned, the issue of unjust enrichment is not applicable for the reason that the department had accepted the order of sanction of refund and no appeal was filed - refund allowed - AT

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