Refund - Unjust enrichment


Last updated: 25 January 2009

Court :
IN THE CESTAT, WEST ZONAL BENCH, MUMBAI

Brief :
Refund - Cenvat/Modvat - Adjustment of credit - Credit amount cannot be adjusted against refund without issue of a show cause notice - Sections 11A and 11B of Central Excise Act, 1944. [para 8]

Citation :
2008 (232) E.L.T. 653 (Tri. - Mumbai) IN THE CESTAT, WEST ZONAL BENCH, MUMBAI [COURT NO. II] S/Shri M.V. Ravindran, Member (J) and K.K. Agarwal, Member (T) COMMISSIONER OF CENTRAL EXCISE, MUMBAI-V Versus MILTON PLASTICS LTD.

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Arbind Aggarwal
Published in Excise
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