Unjust Enrichment not Satisfied When Refund debited as Expenditure

| Last updated: 27 May 2014

Test of unjust enrichment not satisfied where refund amount is shown as expenditure and not as claims receivable We are sharing with you an important judgment of the Honble Mumbai CESTAT in the case of Hindustan Petroleum Corporation Limited Vs. Commissioner of Central Excise, Mumbai-II [2014
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Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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