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Central Excise - Highlights / Catch Notes

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Unjust enrichment - refund claim - Section 4A of the Central ...

Case Laws     Central Excise

August 22, 2017

Unjust enrichment - refund claim - Section 4A of the Central Excise Act - whether the doctrine of unjust enrichment is attracted where the appellants have cleared the goods on MRP based assessment, as required under Section 4A of the Central Excise Act? - Held No - Refund allowed.

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