https://www.taxtmi.com/circulars?id=6461 Collectors must actively examine refund claims for departmental liability on the merits, assess admissibility under statutory refund provisions, and determine whether payment would result in unjust enrichment, ensuring a proper defence in court. If a court has ordered interest despite departmental efforts, Collectors must promptly explore appeals and report full facts to the Ministry without delay, in line with prior Board guidance on duty passed on to consumers. en-us Thu, 03 Jan 1991 00:00:00 +0530 Fri, 03 Jul 2009 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6461 Collectors must actively examine refund claims for departmental liability on the merits, assess admissibility under statutory refund provisions, and determine whether payment would result in unjust enrichment, ensuring a proper defence in court. If a court has ordered interest despite departmental efforts, Collectors must promptly explore appeals and report full facts to the Ministry without delay, in line with prior Board guidance on duty passed on to consumers. Circulars Central Excise Thu, 03 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6461