Home Highlights June 2013 Year 2013 This

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1. Refund claim of excess duty paid - unjust enrichment - after issuance of corrigendum the excess duty, paid lacks the colour of duty and is merely a deposit - the excess...

2. Cenvat credit - duty paying documents - debit note cum bills - duplicate copies of invoice - credit allowed - AT

3. Excess duty paid due to issuance of credit notes to dealers and stockists after clearance of goods was rejected on grounds of incidence being passed on and lack of...

4. Denial of refund claim - Unjust enrichment - Duty paid twice - e appellants are entitled for refund claim for duty paid on Ethanol - unjust enrichment is not applicable - AT

5. Refund of excess amount of Excise Duty paid - transaction value - the debit notes have been raised subsequent to sale. Therefore, the higher revision of price not agreed...

6. Refund of wrongly paid Central Excise Duty on Retail Sale Price (Maximum Retail Price-MRP) - unjust enrichment - The authorities concluded that the appellant had passed...

7. Refund - when the iron ore was exported on payment of duty on FOB value, the refund of excess customs duty paid does not attract bar of unjust enrichment - refund allowed.

8. Refund of excess Excise duty paid - unjust enrichment - adjustments at the time of finalization of provisional assessments would be permissible without putting the...

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

10. Refund claim - unjust enrichment - the prices were reduced retrospectively, therefore, the appellant's buyer issued debit notes to the appellant - In the absence of any...

11. Eligibility to get refund of excess duty - unjust enrichment - if the credit notes are genuine and had been acted upon resulting in neutralizing the higher incidence of...

12. Refund claim of excess duty denied due to unjust enrichment - goods sold based on LME price index. Revenue contended appellant booked excess duty as revenue expenditure...

13. CENVAT Credit - Credit on strength of debit notes - duty paying documents - there is no reason to deny the credit on the basis of the debit notes - AT

14. Refund claim alongwith interest - duty paid under protest - unjust enrichment - As from the facts itself, it is clear that the appellants were not required to pay any...

15. Refund in cash - export of goods - refund of duty paid in excess through cenvat credit - voluntary excess payment of duty - re-credit allowed - no cash refund - CGOVT