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Informative

Erroneous Payment of Duty/Tax not Unjust Enrichment under Excise Act S. 11B: CESTAT

Update / Judgement Date

22 Sept 2024

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Excise, VAT & Custom

The CESTAT ruled that the erroneous payment of duty or tax does not constitute unjust enrichment under Section 11B of the Excise Act. The case involved a company that mistakenly paid excess duty, and the tribunal found that the company was entitled to a refund. The ruling emphasizes that excess payments made in error should be returned to the taxpayer, provided that the taxpayer has not passed on the burden to the consumer.