Refund claim - unjust enrichment - case of appellant is that ...
Appellant's Refund Claim Denied: Unjust Enrichment Principle Applies, Unable to Prove Duty Incidence Not Transferred.
April 13, 2018
Case Laws Central Excise AT
Refund claim - unjust enrichment - case of appellant is that Since the transaction is of job work and not of sale there is no question of passing of incidence of duty to the principal - unjust enrichment is very much applicable in the present case which the appellant could not prove that incidence of duty has not been passed on to any other person - AT
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