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Central Excise - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Refund claim - unjust enrichment - it is found that refund ...


Refund Claim Denied Due to Unrecorded "Claims Receivable" in Accounts under Loans & Advances - Unjust Enrichment Case.

August 25, 2018

Case Laws     Central Excise     AT

Refund claim - unjust enrichment - it is found that refund amount, in question, had not been reflected by the respondent under the heads of account of Loans & Advances, as “claims receivable” from the Central Excise Department. - Refund cannot be allowed.

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