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Central Excise - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Refund Claim - In the present case the appellants are the ...


Court Allows Refund for Konkan Rail Project Consumers; Section 11B's Unjust Enrichment Bar Ruled Rebuttable Presumption.

January 16, 2019

Case Laws     Central Excise     AT

Refund Claim - In the present case the appellants are the consumer of the goods and have utilized the said goods in creation of Konkan Rail Project, for which the adhoc exemption order Of 1994 and the 2002 issued - the bar of unjust enrichment as in Section 11B is not a absolute bar but a rebuttable presumption - refund allowed.

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