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Central Excise - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Refund claim - unjust enrichment - except for putting forth ...

Case Laws     Central Excise

June 25, 2019

Refund claim - unjust enrichment - except for putting forth arguments theoretically, the appellants have not put forth any incontrovertible evidence to prove that the burden of duty has not been passed on to their customers - Neither from the sample invoices nor from certificate by cost accountant able to prove that test of unjust enrichment has passed.

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