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Central Excise - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Refund of Excise duty - refund claims have been rejected on the ...

Case Laws     Central Excise

November 5, 2019

Refund of Excise duty - refund claims have been rejected on the ground of unjust enrichment - if the assessee is able to prove that the ultimate buyer of the goods have not borne the duty components, refund can be claimed.

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  11. Refund claim rejected – Unjust enrichment - the appellant’s have not recovered the amounts of duties from their customers so as to attract the unjust enrichment principles - AT

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