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Central Excise - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

Refund of excess Excise duty paid - unjust enrichment - ...


Excise Duty Refund Allowed Without Unjust Enrichment Test; Adjustments Permitted in Provisional Assessment Finalization.

June 6, 2018

Case Laws     Central Excise     AT

Refund of excess Excise duty paid - unjust enrichment - adjustments at the time of finalization of provisional assessments would be permissible without putting the excess duty paid to the test of unjust enrichment - refund allowed - AT

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