Refund - unjust enrichment - excise duty has not been claimed ...
Case Laws Central Excise
August 25, 2018
Refund - unjust enrichment - excise duty has not been claimed from the buyer of the goods and the same has been reflected in “Excise Duty Refund Receivable Account” - the refund claim will not be denied on the ground of doctrine of unjust enrichment - refund allowed.
View Source