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1. Refund of Excess Excise Duty - principles of unjust enrichment - the provisional assessment was directed in the year 1995 and relevant documents for finalisation of...

2. Denial of refund claim - Finalization of provisional assessment - prior to the amendment i.e. 13-7-2006, this doctrine of unjust enrichment was not attracted to refund...

3. Refund claim - finalization of provisional assessment - unjust enrichment - captive consumption - even in respect of captive consumption, unjust enrichment provision is...

4. Refund claim - amount paid at the time of provisional assessment - Period of limitation - There is no application of Section 27 for refund arising upon finalisation of...

5. Proviso to Rule 9B(5) of Central Excise Rules, 1944 regarding unjust enrichment not applicable retrospectively for finalization of provisional assessments prior to 1999....

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

7. Refund claim - unjust enrichment - inalization of provisional assessment - Merely because those applications for claim of refund were made prior to 13.07.2006, it cannot...

8. Recovery of refund already made - unjust enrichment - Refund claim - unjust enrichment - finalization of provisional assessment - appellant is entitled for the refund of...

9. 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

10. 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...

11. Refund of service tax - Unjust enrichment - Period of limitation - Tax paid on self assessment basis - Claim of refund without challenging the assessment, to claim the...

12. Unjust enrichment - provisional assessment - The procedure regarding unjust enrichment of finalization of provisional assessment will be applicable to the provisional...

13. Refund claim - unjust enrichment - once an assessment is provisional, it is provisional for all purposes and not necessarily provisional in respect of the particular...

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

15. Denial of refund claim - unjust enrichment clause shall not apply for finalization of the provisional assessment for the cases prior to 13.7.2006 - AT