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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Unjust Enrichment in Central Excise Refunds: Examine Consumer Benefit, Include in Show Cause Notice, Adjudicators Informed.</h1> The circular addresses the issue of unjust enrichment in the context of adjudicating demands related to Central Excise. It refers to previous circulars stating that refunds should be granted only if the claim is admissible on merits, timely, and the issue of unjust enrichment is resolved favorably for the applicant. The circular emphasizes that the benefit passed to consumers should be examined during demand confirmation and adjudication. It mandates that the issue of unjust enrichment be included in the show cause notice, and instructs adjudicating officers to be informed accordingly.
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