Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights August 2015 Year 2015 This

Business Auxiliary Services - Denial of refund claim - Unjust ...

Case Laws     Service Tax

August 30, 2015

Business Auxiliary Services - Denial of refund claim - Unjust enrichment - the accounting treatment given to M/s. Narwenkar may be of no consequence to the appellant for filing refund claim as taxes paid on exported goods - AT

View Source

 


 

You may also like:

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

  2. 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

  3. 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...

  4. Denial of refund claim - Unjust enrichment - Onus to prove - service tax which has been recovered from the customer, who has taken cenvat credit of the said service tax...

  5. Denial of refund of service tax - Unjust enrichment - appellant has not provided any service at all. - question of unjust enrichment does not arise - AT

  6. The CESTAT examined the applicability of the doctrine of unjust enrichment u/s 11B of the Central Excise Act, 1944, for refund claims. It held that Rule 6(3) of the CCR...

  7. Refund claim - unjust enrichment - Appellant has claimed the deduction of the amount claimed as refund by them as expense in his profit and loss account, i.e. as a...

  8. Refund claim rejected by adjudicating authority on grounds that services provided by appellant to SOLCIL did not qualify for exemption under Notification No. 25/2012-ST...

  9. 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.

  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. 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...

  12. Denial of refund claim - Unjust enrichment - When the provisions of Central Excise are not applicable in that case bar of unjust enrichment is also not applicable - AT

  13. 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” -...

  14. Refund of Service Tax - Club or Association Service - principles of Unjust Enrichment - The fact that the appellant has passed on the tax element to its service...

  15. 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...

 

Quick Updates:Latest Updates