Refund of excess Excise duty paid - unjust enrichment - ...
Court Rules Excess Excise Duty Refunds Allowed Without Unjust Enrichment Test in Provisional Assessment Finalizations.
January 25, 2019
Case Laws Central Excise AT
Refund of excess Excise duty paid - unjust enrichment - finalization of provisional assessment - adjustments at the time of finalization of provisional assessments would be permissible without putting the excess duty paid to the test of unjust enrichment.
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