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Central Excise - Highlights / Catch Notes

Home Highlights October 2019 Year 2019 This

Refund - unjust enrichment - mere issuance of credit notes ...

Case Laws     Central Excise

October 5, 2019

Refund - unjust enrichment - mere issuance of credit notes cannot be the sole basis for holding that the duty has been borne by the assessee and that it has not been passed on to another. - The credit of the sanctioned refund to the Consumer Welfare Fund is legal and proper

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