Refund - payment of duty initially on captive consumption of ...

Refund Sought for Duty on Captive Consumption of Exempt Product; Incidence of Duty Not Passed On.

July 11, 2014

Case Laws Central Excise AT

Refund - payment of duty initially on captive consumption of intermediate product which were exempt from duty - It is incidence of duty and not the duty as such which is required to be shown to have not being passed on - AT

View Source

← Previous Next →

Refund - payment of duty initially on captive consumption of ...

Refund Sought for Duty on Captive Consumption of Exempt Product; Incidence of Duty Not Passed On.

July 11, 2014

Case Laws Central Excise AT

You may also like:

Power to issue SCN - Recovery of erroneous refund with interest - It is more than apparent that section 11A of the Excise Act cannot be resorted to by the Department for...

Refund claim - unjust enrichment - value of the software is includable in the assessable value of hardware or not - The duty and the value are shown in the face of...

CENVAT Credit - Captive consumption - clearances to Mega Power Project - the exemption for captive consumption of intermediate products has been correctly claimed by the...

Appellant established that incidence of duty was not passed on to customers. Refund sanctioning authority's report confirmed duty was not mentioned on invoices issued to...

Refund claim - excess duty paid due to downward revision of price - They have furnished CA certificate to substantiate that the incidence of duty has not been passed on...

Refund - demand was raised on products which was claimed as exempted by the assessee - assessee paid the demand through cenvat credit - after getting favorable order,...

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

Refund claim - capital goods - Captive consumption - principle of unjust enrichment is applicable even when the goods are used for captive consumption - SC

Interest on differential duty- captive consumption - revenue neutrality - revised CAS-4 prepared by the cost accountant - the liability to pay interest on duties...

Refund - rebuttal of presumption - the word “buyer” in clause (e) to proviso to Section 11B(2) of the Act cannot be restricted to the first buyer from the manufacturer....

Refund - Unjust enrichment - burden of duty is transferred to the buyer of the goods or not - Merely CA Certificate per se cannot be the sole ground for proving that...

Refund of Excise Duty in cash - What the assessee suggests is that the Cenvat credit given for acquisition of capital goods to a manufacturer, who is otherwise exempted...

Refund claim - Once the input credit is legally taken and utilized on the dutiable final product, it need not be reversed on the final product being exempted...

Denial of refund claim - Unjust enrichment - Simply stating that the goods were sold at a loss does not establish that the duty incidence was not passed - No refund - AT

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...

Quick Updates: