https://www.taxtmi.com/highlights?id=34260 Refund claim - unjust enrichment - encashed amount of bank guarantee which is nothing else than the excise duty is clearly governed by the provisions of unjust enrichment provided under Section 11B, therefore, unjust enrichment is clearly applicable - AT en-us Tue, 11 Apr 2017 07:37:40 +0530 Tue, 11 Apr 2017 07:37:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=34260 Refund claim - unjust enrichment - encashed amount of bank guarantee which is nothing else than the excise duty is clearly governed by the provisions of unjust enrichment provided under Section 11B, therefore, unjust enrichment is clearly applicable - AT Highlights Central Excise Tue, 11 Apr 2017 07:37:40 +0530 https://www.taxtmi.com/highlights?id=34260