Refund of CENVAT Credit - unjust enrichment - It is not ...

Case Laws Central Excise

July 31, 2019

Refund of CENVAT Credit - unjust enrichment - It is not understood when no duty was paid and only credits availed were refunded, how come a case of unjust enrichment could come into play - amount has been shown as receivable as “Loan & Advances” from the department - it can be safely concluded that incidence of duty has not been passed on by the appellant to any other person - refund allowable

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Refund of CENVAT Credit - unjust enrichment - It is not ...

Case Laws Central Excise

July 31, 2019

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