Refund Claim Denied Due to Unrecorded "Claims Receivable" in Accounts under Loans & Advances - Unjust Enrichment Case.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund claim - unjust enrichment - it is found that refund amount, in question, had not been reflected by the respondent under the heads of account of Loans & Advances, as “claims receivable” from the Central Excise Department. - Refund cannot be allowed.....