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Central Excise - Highlights / Catch Notes

Home Highlights April 2013 Year 2013 This

Refund claim - unjust enrichment - Once evidence is produced by ...

Case Laws     Central Excise

April 9, 2013

Refund claim - unjust enrichment - Once evidence is produced by the respondent that they have borne the incidence of duty whose refund is claimed by them, the burden would shift to the department to prove that the respondent’s claim is not correct. - AT

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