https://www.taxtmi.com/highlights?id=55482 Refund of Excise Duty - Unjust enrichment - The moment it raised the invoice on M/s.IOCL and M/s.IOCL issued Invoice on M/s.PPN, the incidence of Excise Duty is definitely passed on to the buyer or consumer of raw naptha, viz., M/s.PPN. Therefore, the right to claim refund by the Appellant M/s.CPCL is completely lost. - HC en-us Wed, 11 Nov 2020 11:57:29 +0530 Wed, 11 Nov 2020 11:57:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55482 Refund of Excise Duty - Unjust enrichment - The moment it raised the invoice on M/s.IOCL and M/s.IOCL issued Invoice on M/s.PPN, the incidence of Excise Duty is definitely passed on to the buyer or consumer of raw naptha, viz., M/s.PPN. Therefore, the right to claim refund by the Appellant M/s.CPCL is completely lost. - HC Highlights Central Excise Wed, 11 Nov 2020 11:57:29 +0530 https://www.taxtmi.com/highlights?id=55482