Home Highlights March 2014 Year 2014 This

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1. Refund claim - unjust enrichment - certificate of Chartered Accountant produced by the appellant was not disputed by bringing on record any other opinion contrary to the...

2. Refund of Service Tax paid - principles of unjust enrichment - Service tax was paid under wrong head - Rejection of certificate of the Chartered Accountant - certificate...

3. Refund of SAD - denial of refund on the ground that the test of unjust enrichment not passed on - non-collection of excess duty paid by the appellant - The certificate...

4. Refund - Principle of unjust enrichment - validity of the chartered accountant (CA) certificate - The Tribunal acknowledged that while service provided to self may not...

5. Refund - Principles of Unjust enrichment - Rubber cess - The appellant have clearly shown the amount of refund as receivable in their Books of Accounts and the same was...

6. 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

7. 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...

8. The High Court considered a case involving the refund of excise duty paid by a company and the principles of unjust enrichment. The issue was whether the company...

9. Refund claim of duty paid on short landing of imported goods. Unjust enrichment principle inapplicable as duty amount shown as receivable in books of accounts, certified...

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

11. Refund of service tax paid - principles of unjust enrichment - The Chartered Accountant (CA) certificate has been rejected stating that it is only a secondary evidence....

12. 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...

13. Denial of refund claim - unjust enrichment - There is no material available on record to discard the Chartered Accountant certificate. Hence, in my considered view,...

14. Refund of Excise duty paid mistakenly - principles of unjust enrichment - though the appellants produced Cost Accountant and Chartered Accountant’s certificate, these...

15. Refund claim of SAD - Principles of Unjust Enrichment - Scope of CA certificate - Refund already sanctioned by the lower authorities - Merely stating that ‘the review...