Refund - discount given to their customers on the sale of ...

Unjust Enrichment Principle Doesn't Apply to Discounts Given via Credit Notes for Vehicle Sales.

August 19, 2014

Case Laws Central Excise AT

Refund - discount given to their customers on the sale of vehicles on account of clearance of old stocks/prompt payment - if discount is given by way of credit note, the bar of unjust enrichment is not applicable - AT

View Source

← Previous Next →

Refund - discount given to their customers on the sale of ...

Unjust Enrichment Principle Doesn't Apply to Discounts Given via Credit Notes for Vehicle Sales.

August 19, 2014

Case Laws Central Excise AT

You may also like:

Refund - quantity discount given to their wholesale dealers as an incentive, by way of credit notes - the nature of quantity discount, albeit given post clearances, was...

Refund of Service Tax - Principles of unjust enrichment - The Appellate Tribunal reviewed a case where the appellant, a service provider, erroneously charged Service...

Refund – doctrine of unjust enrichment would not apply to fine and penalty - AT

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...

Levy of GST on issuance of credit note as “cash discount” - Since the amount received in the form of credit note is actually a discount and not a supply by the applicant...

Refund - Applicability of doctrine of unjust enrichment - Revenue cannot pick and choose the assessment years for challenging the orders having similar effect. Moreover,...

Refund of input service tax credit for the activities undertaken within the SEZs - As the appellant has exported the output service the principle of unjust enrichment...

Refund including cash refund of DEPB/FPS scrips - principles of unjust enrichment - The Tribunal examined the facts surrounding the refund claims and acknowledged the...

Refund - principles of unjust enrichment - the unjust enrichment is not applicable even when the refund amount is claimed as expenses in the Profit and Loss Account.

Denial of refund claim - unjust enrichment - There is no provision in the Central Excise law that the state government authorities would be are outside of the principles...

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

Sales Tax / VAT - allowability of discount provided vide credit notes under rule 9(a) – discount given by means of credit notes issued subsequent to the sale is as much...

Refund claim - rejection on the grounds of unjust enrichment - The tribunal noted that invoices presented by the appellant showed the duty being passed onto the...

Refund of duty paid under protest - Principles of unjust enrichment - merely issuing credit notes subsequent to the clearance of goods, the assessee cannot be said to...

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...

Quick Updates: