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Central Excise - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Rejection of refund claim - unjust enrichment - on realizing the ...


Company Wins Duty Refund Case After Adjusting Overpayment with Credit Notes; Rejection Due to Unjust Enrichment Overturned.

September 16, 2019

Case Laws     Central Excise     AT

Rejection of refund claim - unjust enrichment - on realizing the mistake of excess payment of duty, they have issued credit notes to the customers so as to adjust the excess payment made by them. This adjustment is rebutted in the balance sheet in the form of receivables - Refund allowed. - AT

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