https://www.taxtmi.com/highlights?id=58716 Refund of excess amount of Duty and interest paid - principles of unjust enrichment - The refund here, in this case, is claimed for a few years only and just by referring to one year’s Books of Account, it cannot be concluded that the expenditure having not been carried forward, the same is not considered as a receivable. In any case, nothing turns in so far as taxation is concerned on a mere accounting treatment. - AT en-us Sat, 10 Jul 2021 12:48:21 +0530 Sat, 10 Jul 2021 12:48:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58716 Refund of excess amount of Duty and interest paid - principles of unjust enrichment - The refund here, in this case, is claimed for a few years only and just by referring to one year’s Books of Account, it cannot be concluded that the expenditure having not been carried forward, the same is not considered as a receivable. In any case, nothing turns in so far as taxation is concerned on a mere accounting treatment. - AT Highlights Central Excise Sat, 10 Jul 2021 12:48:21 +0530 https://www.taxtmi.com/highlights?id=58716