Judicial Corner: EXCISE AND SERVICE TAX: HC dismissed writ as question of unjust enrichment is a matter of fact and evidence: Whether assessee’s refund claim was hit by limitation and unjust enrichment being a question of fact and not law, cannot be examined by writ court.(23.09.2024)

EXCISE AND SERVICE TAX:

HC dismissed writ as question of unjust enrichment is a matter of fact and evidence:

Whether assessee’s refund claim was hit by limitation and unjust enrichment being a question of fact and not law, cannot be examined by writ court.

[IN THE HIGH COURT OF KERALA AT ERNAKULAMT.R. Vijayakumar  Versus Superintendent of Central Tax and Central ExciseW.P. (C) No. 5585 of 2024, decided on 27-3-2024]