Refund - Applicability of doctrine of unjust enrichment - ...

Revenue Authorities Can't Selectively Challenge Unjust Enrichment in Similar Assessment Years; Credit Notes Acknowledged as Discounts.

October 14, 2021

Case Laws Central Excise HC

Refund - Applicability of doctrine of unjust enrichment - Revenue cannot pick and choose the assessment years for challenging the orders having similar effect. Moreover, as observed by the First Appellate Authority, the issue of unjust enrichment has been raised for the first time on the sanction of refund order consequent on finalization of provisional assessment. The authorities have admitted that the credit notes were issued by the assessee to their dealer representing various discounts which have been actually passed on, in accordance with marketing circulars/policies. - HC

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Refund - Applicability of doctrine of unjust enrichment - ...

Revenue Authorities Can't Selectively Challenge Unjust Enrichment in Similar Assessment Years; Credit Notes Acknowledged as Discounts.

October 14, 2021

Case Laws Central Excise HC

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