Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Cenvat Credit Refund Hit by unjust enrichment When incidence of duty passed on to customers: CESTAT
Excise, VAT & Custom
CESTAT ruled that CENVAT credit refund was impacted by unjust enrichment, as the duty incidence was passed on to customers. This decision reinforces the principle that refunds cannot be claimed if it leads to unjust enrichment.
