Company Recovers Deducted Refund from Revenue u/s 87(d) of Finance Act 1994; Refund Allowed.

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....Refund - unjust enrichment - the impugned amount was deducted by Revenue from the refunds of Bharat heavy electricals Ltd in terms of the powers u/s 87(d) of Finance Act 1994 and BHEL recovered the said amount from the appellant by deducting the same from the payments due to the appellant for providing security services - refund allowed - AT....