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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