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Central Excise - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Refund of duty paid under mistake - The refund has been claimed ...

Case Laws     Central Excise

September 7, 2019

Refund of duty paid under mistake - The refund has been claimed on the ground of erroneous payment of duty. In view of the clear provision of section 11B(1), the onus of establishing the lack of unjust enrichment in this case is on the appellant. - AT

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