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Central Excise - Highlights / Catch Notes

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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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