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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