Wednesday, 23 July 2014

No unjust enrichment if assessee got refund of duty paid under protest in pursuance of SCN of earlie

Excise & Customs : Where assessee has paid duty under protest in pursuance of a show-cause notice for clearances already made during prior period and later, on winning case, applies for refund thereof, principle of unjust enrichment would not apply, as there was no occasion for assessee to recover said amount


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