https://www.taxtmi.com/highlights?id=32058 Refund - if the credit notes are issued after the assessment of the goods then at the time of assessment of the goods duty is already passed on to the purchaser and therefore the duty involved in such value which is reduced by way of issue of credit notes is hit by provisions of unjust enrichment - AT en-us Fri, 11 Nov 2016 14:15:41 +0530 Fri, 11 Nov 2016 14:15:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=32058 Refund - if the credit notes are issued after the assessment of the goods then at the time of assessment of the goods duty is already passed on to the purchaser and therefore the duty involved in such value which is reduced by way of issue of credit notes is hit by provisions of unjust enrichment - AT Highlights Central Excise Fri, 11 Nov 2016 14:15:41 +0530 https://www.taxtmi.com/highlights?id=32058