Refund is Hit by Unjust Enrichment when Incidence of Duty has Passed on to Buyers: CESTAT [Read Order]

By Kalyani B. Nair - On June 20, 2023 10:35 am - 2 mins read
Refund - Unjust Enrichment - Incidence of Duty - CESTAT - Buyers - taxscan

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that a refund is hit by unjust enrichment when the incidence of duty has been passed on to the buyers. The appellant, Span Divergent Limited, is engaged in the manufacture of Diagnostic Reagents. The dispute arose regarding the classification of goods…

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