Refund - in view of the Chartered Accountant Certificate, ...

Case Laws Central Excise

July 22, 2016

Refund - in view of the Chartered Accountant Certificate, payment of duty under protest, reflection of excess duty as receivable in the balance sheet and the certificates of the buyers are conclusive factors to examine the scope of the unjust enrichment and the Revenue having not rebutted the said evidence - Refund allowed - AT

View Source

← Previous Next →

Refund - in view of the Chartered Accountant Certificate, ...

Case Laws Central Excise

July 22, 2016

You may also like:

The case involved a refund claim for duty paid under protest, rejected on the ground of unjust enrichment. The appellant paid duty under protest and filed a refund claim...

Refund of Service Tax paid - principles of unjust enrichment - Service tax was paid under wrong head - Rejection of certificate of the Chartered Accountant - certificate...

Refund of 4% Additional Duty of Customs (4% CVD) - 'Cost Accountants' in addition to 'Chartered Accountants' authorized to issue certificate.

Refund claim - unjust enrichment - certificate of Chartered Accountant produced by the appellant was not disputed by bringing on record any other opinion contrary to the...

Refund claim - SAD - importer appointed a new Chartered Accountant, who becomes their regular Chartered Accountant and cannot be considered as a onetime independent...

Refund of Excise duty paid mistakenly - principles of unjust enrichment - though the appellants produced Cost Accountant and Chartered Accountant’s certificate, these...

The High Court considered a case involving the refund of excise duty paid by a company and the principles of unjust enrichment. The issue was whether the company...

Refund of SAD - denial of refund on the ground that the test of unjust enrichment not passed on - non-collection of excess duty paid by the appellant - The certificate...

Refund of SAD - The appellant, a trader, imported goods and claimed a refund on the paid Special Additional Duty (SAD). However, the refund claims were rejected by the...

The petitioner imported four machines used for a World Bank project, and the State of Gujarat issued a project authority certificate. The petitioner is entitled to...

Misconduct of Chartered Accountant - A Chartered Accountant is a person, who holds an office of confidence and not only his client, but even in Department in which...

Money Laundering - Onus on Chartered Accountant (CA) for giving certificate - Even on a demurrer, on a perusal of Form 15CB, we find that a Chartered Accountant is...

Refund claim - duty paid under protest - unjust enrichment - Time bar - benefit of ‘payment of duty under protest’ made by the manufacturer cannot be extended to the buyer - AT

Rejection of bid - requirement of uploading annual turnover certificate issued by the Chartered Accountant for the last five financial years bearing UDIN of Institute of...

Refund claim for the amount of CVD paid - time limitation - Duty was paid under protest or not - The appellant, an importer of silk yarn and silk fabrics, filed a refund...

Quick Updates: