Refund claim rejected – Unjust enrichment - the appellant’s have ...

Refund Claim Denied Due to Unjust Enrichment; Appellants Didn't Recover Duty from Customers, Invalidating Unjust Enrichment Grounds.

December 6, 2013

Case Laws Central Excise AT

Refund claim rejected – Unjust enrichment - the appellant’s have not recovered the amounts of duties from their customers so as to attract the unjust enrichment principles - AT

View Source

← Previous Next →

Refund claim rejected – Unjust enrichment - the appellant’s have ...

Refund Claim Denied Due to Unjust Enrichment; Appellants Didn't Recover Duty from Customers, Invalidating Unjust Enrichment Grounds.

December 6, 2013

Case Laws Central Excise AT

You may also like:

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

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...

The case involved a refund claim for duty paid under protest, rejected on the ground of unjust enrichment. The appellant paid duty under protest and filed a refund claim...

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...

The appellant sought refund of countervailing duty (CVD) paid while importing goods declared as 'Natural gum in raw form' through Bills of Entry filed during 2011-2014....

Refund Claim - unjust enrichment - As the entire amount has been recovered from the ultimate buyers including the duty element, unjust enrichment is attracted.

Refund - unjust enrichment - excise duty has not been claimed from the buyer of the goods and the same has been reflected in “Excise Duty Refund Receivable Account” -...

Refund claim - unjust enrichment - Initially claim filed without challenging the self-assessed Bills of Entry - During the appeal process, the appellant sought to amend...

The appellant filed bills of entry claiming exemption under Notification No. 46/2011-Cus, which was denied during re-assessment. The Commissioner (Appeals) rectified...

Refund claim - Duty paid under protest - Doctrine of unjust enrichment - Dispute relating to classification was resolved in favor appellant assessee - The tribunal found...

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...

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

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...

Unjust enrichment - refund claim - bar of unjust enrichment not applicable to imported capital goods used captively by the importer - refund cannot be denied.

Refund of service tax paid - unjust enrichment - Commissioner (Appeals) has upheld the order of original authority rejecting the refund claim on the ground of unjust...

Quick Updates: