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Central Excise - Highlights / Catch Notes

Home Highlights August 2022 Year 2022 This

Unjust-enrichment - Refund allowed but directed to be deposited ...


Court Corrects Error: Refund Ordered to Consumer Welfare Fund Due to Misinterpretation of Unjust Enrichment in Excise Case.

August 27, 2022

Case Laws     Central Excise     AT

Unjust-enrichment - Refund allowed but directed to be deposited in the Consumer Welfare Fund of India - o the amount deposited during investigation, basing - The findings of the Commissioner (Appeals) that unless the deposited amount is shown in the Profit & Loss Account of the Appellant as amount receivable, doctrine of unjust enrichment would be established, is erroneous. - AT

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