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Central Excise - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Refund - amount paid by the appellant under protest - the ...


Refund Entitlement Confirmed: Unjust Enrichment Doctrine Inapplicable to Protested Duty Payments.

December 2, 2023

Case Laws     Central Excise     AT

Refund - amount paid by the appellant under protest - the principal unjust enrichment does not apply to cases where duty has been paid to protest - unjust enrichment does not apply to the refund claim in the impugned appeal. - AT

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