Home Highlights May 2013 Year 2013 This

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1. Principles of unjust enrichment - Refund amount ordered to be credited to the Consumer Welfare Fund instead of being paid to the appellant - The Tribunal interprets...

2. Denial of refund claim - Unjust enrichment - Security deposit - amount not to be credited to consumer welfare fund - appellants are eligible for refund of cash security...

3. Refund alongwith interest - Recovery of interest from the erring officers - the interest of 6% would be payable up to the date when the amount was credited in the...

4. Refund - Excess payment of service tax - Unjust enrichment - Acceptance of credit notes - merely because recipients were entitled to cenvat credit, cash refund cannot be...

5. Show cause notice demanding interest was confirmed by the original Adjudicating Authority and settled under SVLDRS Scheme, thus refund of the confirmed amount does not...

6. Refund - in case of export of goods, unjust enrichment is not applicable - therefore, refund is not liable to be credited in the Consumer Welfare Fund - AT

7. The appellant sought refund of Countervailing Duty (CVD) and Special Additional Duty (SAD) paid in cash u/s 11B of the Central Excise Act, 1944 read with Section 142(3)...

8. Refund of unutilized Cenvat credit - Other than Rule 5 of Cenvat Credit Rules, there is no other provision either in Cenvat Credit Rules, 2004 or in Central Excise...

9. Unjust enrichment - Consumer Welfare Fund - refund of cash security which was made in terms of the Board's circular does not attract the provisions unjust enrichment - AT

10. Profiteering - restaurant service - reduction in the GST rate not passed - The profiteered amount is determined as ₹ 78,41,754/- as has been computed in...

11. Refund of the amount paid as pre-deposit pending investigation along with interest - sanction of refund claim but credited to consumer welfare fund - import of branded...

12. Refund claim - time limitation - validity of refund only to the service provider and not to the party being the service recipient - The appellants for the processing of...

13. The appellants challenged the order of the Commissioner (Appeals) denying eligible interest on the refunded amount. The court held that interest accrued on the deposited...

14. Refund of Service Tax - unjust enrichment - seeking refund to customers - there is no provision, whatsoever, in section 11B by which one person who has paid the service...

15. Refund claim - doctrine of unjust enrichment - The impugned order has relied on the cost accountant certificate to hold that the burden of the tax paid has been built in...