Refund - Unjust enrichment - Since, the refund in question was ...

Commissioner (Appeals) Decision Overturned: Refund Not Transferred to Consumer Welfare Fund Due to Distinct Accounting Treatment.

November 12, 2019

Case Laws Central Excise AT

Refund - Unjust enrichment - Since, the refund in question was not a part of excess duty indicated in the profit and loss account and separate accounting treatment was provided in the Balance Sheet, the interpretation placed by the learned Commissioner (Appeals) regarding transfer of refund amount to the Consumer Welfare Fund cannot be sustained.

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Refund - Unjust enrichment - Since, the refund in question was ...

Commissioner (Appeals) Decision Overturned: Refund Not Transferred to Consumer Welfare Fund Due to Distinct Accounting Treatment.

November 12, 2019

Case Laws Central Excise AT

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