Refund claim of pre-deposit - Once the Commissioner (Appeals) ...

Case Laws Central Excise

April 3, 2023

Refund claim of pre-deposit - Once the Commissioner (Appeals) has established that the amount in question was a pre-deposit, the legal principle laid down by this Court, which states that the principle of unjust enrichment and Section 11B does not apply to the return of pre-deposits, becomes applicable - HC

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Refund claim of pre-deposit - Once the Commissioner (Appeals) ...

Case Laws Central Excise

April 3, 2023

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