Unjust Enrichment not extendable to Manufactures working under Compounded Levy Scheme under Section 3A of Central Excise Act: CESTAT [Read Order]

Unjust enrichment not extendable to manufactures working under compounded levy scheme under Section 3A of Central Excise Act, rules CESTAT
By Kalyani B. Nair - On January 1, 2024 7:00 pm - 2 mins read
CESTAT Allahabad - Compounded Levy Scheme - Unjust Enrichment - Manufacture - cestat - taxscan

The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the unjust enrichment not extendable to manufactures working under compounded levy scheme under Section 3A of Central Excise Act, 1944. The issue before the Bench in the present appeal is regarding the sanctioned refund credited to the Consumer Welfare Fund,…

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