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Central Excise - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Refund of excess paid duty - Unjust enrichment - Admittedly ...


Refund Granted for Excess Duty Paid Due to Price Adjustment by Buyer, Preventing Unjust Enrichment.

December 18, 2023

Case Laws     Central Excise     AT

Refund of excess paid duty - Unjust enrichment - Admittedly Appellant have not received the full amount as per the invoices and further at the time of finalisation of the supply bill, under the contract in question, the buyer of the goods – South Central Railway, have made adjustment of both the downward revision of the price including the excise duty - Refund allowed - AT

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