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Central Excise - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

Suo moto re-credit amount in PLA instead of claiming refund - ...


Suo Moto Re-Credit in Personal Ledger Account Requires Compliance with Section 11B and Unjust Enrichment Test.

May 30, 2018

Case Laws     Central Excise     AT

Suo moto re-credit amount in PLA instead of claiming refund - refund is governed by Section 11B - Even in the case of suo moto re-credit though in principle, the appellant is entitled but subject to test of unjust enrichment. - AT

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