https://www.taxtmi.com/highlights?id=40360 Refund claim - unjust enrichment - Appellant has claimed the deduction of the amount claimed as refund by them as expense in his profit and loss account, i.e. as a deduction u/s 43B of the Income Tax Act, 1961 - The only possible way to pass the bar of Unjust Enrichment is that the disputed tax /duty is not expenses off in the accounts, but booked as ‘Receivables’ - refund not allowed. en-us Sat, 14 Jul 2018 10:51:04 +0530 Sat, 14 Jul 2018 10:51:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=40360 Refund claim - unjust enrichment - Appellant has claimed the deduction of the amount claimed as refund by them as expense in his profit and loss account, i.e. as a deduction u/s 43B of the Income Tax Act, 1961 - The only possible way to pass the bar of Unjust Enrichment is that the disputed tax /duty is not expenses off in the accounts, but booked as ‘Receivables’ - refund not allowed. Highlights Central Excise Sat, 14 Jul 2018 10:51:04 +0530 https://www.taxtmi.com/highlights?id=40360