Refund of excess amount of Duty and interest paid - principles ...

Case Laws Central Excise

July 10, 2021

Refund of excess amount of Duty and interest paid - principles of unjust enrichment - The refund here, in this case, is claimed for a few years only and just by referring to one year’s Books of Account, it cannot be concluded that the expenditure having not been carried forward, the same is not considered as a receivable. In any case, nothing turns in so far as taxation is concerned on a mere accounting treatment. - AT

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Refund of excess amount of Duty and interest paid - principles ...

Case Laws Central Excise

July 10, 2021

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