Home Highlights January 2011 Year 2011 This

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1. The case involved the issue of pre-deposit during the pendency of appeal, applicability of Section 11B and unjust enrichment, and eligibility for interest on refund of...

2. Refund claim - unjust enrichment - Merely because it was shown as expenditure, the department cannot contend that pre-deposit made by appellant is hit by unjust...

3. Waiver of pre-deposit condition or grant right to appeal subject to a part-deposit or security - The Karnataka High Court allowed the petition filed by an infrastructure...

4. Rejection of refund - Pre-deposit or receivable - principles of unjust enrichment - On the one hand, the appellant claims that the amount paid is to be treated as...

5. The appellant is entitled to refund of the amount deposited 'under protest' during the pendency of adjudication proceedings and investigation, as it cannot be considered...

6. Refund of service tax paid - unjust enrichment - Tribunal on merit of claim held that no service tax is payable - the adjudicating authority did sanction the refund but...

7. Denial of refund claim - Unjust enrichment - amount deposited during investigation - and amount of pre-deposit - Refund allowed - AT

8. Refund claim of pre-deposit - Once the Commissioner (Appeals) has established that the amount in question was a pre-deposit, the legal principle laid down by this Court,...

9. Refund claims – unjust enrichment – service tax paid under protest – refund allowed - AT

10. Refund of Service Tax paid - unjust enrichment - any amount deposited during the pendency of adjudication or investigation is in the nature of a deposit and, therefore,...

11. Refund of service tax deposited under mistake of law - doctrine of unjust enrichment - it is held that under the facts and circumstances as the appellant have deposited...

12. Refund of amount paid by the petitioner during the pendency of its appeal - duty paid under protest - unjust enrichment - amounts deposited in terms of Section 131 of...

13. The order dismissing the appeal due to non-payment of the mandatory pre-deposit amount u/s 35F of the Central Excise Act, 1944 was challenged. The court relied on a...

14. Manner of payment of Pre-deposit amount before filing of appeal against demand of service tax - Admissibility of payment of pre-deposit using DRC-03 - The appellant...

15. Refund of Pre-deposit alongwith interest - Adjustment of pre-deposit with pending demand - A pre-deposit would become refundable the moment an Appellate Authority comes...