Refund of duty paid under protest - Principles of unjust ...
Case Laws Central Excise
July 25, 2023
Refund of duty paid under protest - Principles of unjust enrichment - merely issuing credit notes subsequent to the clearance of goods, the assessee cannot be said to have passed the bar of unjust enrichment envisaged under Section 12B of the Central Excise Act, 1944. - AT
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