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Central Excise - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

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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