Appellant Entitled to Refund of Excess Duty Paid; Amount Classified as Deposit, Not Subject to Unjust Enrichment Doctrine.

Appellant Entitled to Refund of Excess Duty Paid; Amount Classified as Deposit, Not Subject to Unjust Enrichment Doctrine. https://www.taxtmi.com/highlights?id=30424 Refund claim of excess duty paid - unjust enrichment - after issuance of corrigendum the excess duty, paid lacks the colour of duty and is merely a deposit - the excess paid is only an amount deposited by appellant, not being duty is not hit by doctrine of unjust enrichment. - appellant is eligible for refund - AT en-us Fri, 22 Jul 2016 13:37:43 +0530 Fri, 22 Jul 2016 13:37:43 +0530 TaxTMI RSS Generator Appellant Entitled to Refund of Excess Duty Paid; Amount Classified as Deposit, Not Subject to Unjust Enrichment Doctrine. https://www.taxtmi.com/highlights?id=30424 Refund claim of excess duty paid - unjust enrichment - after issuance of corrigendum the excess duty, paid lacks the colour of duty and is merely a deposit - the excess paid is only an amount deposited by appellant, not being duty is not hit by doctrine of unjust enrichment. - appellant is eligible for refund - AT Highlights Central Excise Fri, 22 Jul 2016 13:37:43 +0530 https://www.taxtmi.com/highlights?id=30424