EXCISE/ST/VAT : Refund claim relating to levy which law did not authorize for collection and had been borne by appellant could not be rejected if it was filed within period permitted; Finding on insufficiency of evidence produced was absent and hence, unjust enrichment was not applicableEXCISE/ST/VAT : Refund claim relating to levy which law did not authorize for collection and had been borne by appellant could not be rejected if it was filed within period permitted; Finding on insufficiency of evidence produced was absent and hence, unjust enrichment was not applicablewww.taxmann.com Latest Case LawsRead More
