Refund claim - unjust enrichment - appellant had paid more duty ...

Appellant Wins Refund: Excess Duty Paid at Factory, Less Charged at Depot; Initial Denial Overturned Due to Unjust Enrichment Error.

April 19, 2018

Case Laws Central Excise AT

Refund claim - unjust enrichment - appellant had paid more duty at the time of clearance from the factory to depot, but have ultimately charged and realized less duty on the sale effected from the Depot - The refund has been denied simply based on presumptions, which is not tenable. - Refund allowed - AT

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Refund claim - unjust enrichment - appellant had paid more duty ...

Appellant Wins Refund: Excess Duty Paid at Factory, Less Charged at Depot; Initial Denial Overturned Due to Unjust Enrichment Error.

April 19, 2018

Case Laws Central Excise AT

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