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1. 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...

2. Refund - Doctrine of unjust enrichment - It is on record that the amounts were deducted from their bills and the client had forced the Appellant to make the remittance...

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

4. Pre deposit made by VODAFONE shall not be subject to the doctrine of unjust enrichment

5. 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...

6. 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

7. Refund of duty paid - Applicability of Section 18 of Customs Act - It is the specific case of the importer that excess duty has been paid at the time of provisional...

8. Refund claim - Provisional assessment - Unjust enrichment - claim of refund was not subjected to the condition which was brought in by way of amendment for the first...

9. Whether the press release of 01.10.2009 announcing modifications to the Mega Power Policy 2006 constitutes a 'Change in Law' under Article 13 of the Power Purchase...

10. Refund of service tax deposited under mistake of law - doctrine of unjust enrichment - it is held that under the facts and circumstances as the appellant have deposited...

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

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

13. Whether restriction regarding the requirement of minimum 20 cm. diameter contemplated under sub-clause (3) of Clause 7 in the table of the Notification No. 6/2006-C.E.,...

14. 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...

15. Unjust enrichment - Section 27(2) of the Customs Act, 1962 - the question of providing unjust enrichment would not arise in the case of refund of cash securities - AT