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Central Excise - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Refund claim - the doctrine of unjust enrichment is established, ...


Unjust Enrichment Doctrine Supports Refund Claims Despite Post-Clearance Credit Notes in Central Excise Cases.

September 7, 2016

Case Laws     Central Excise     AT

Refund claim - the doctrine of unjust enrichment is established, even if the credit notes are issued after clearance of goods. - AT

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  1. 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...

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

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  4. 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...

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  6. 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

  7. 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...

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

  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. Refund claim - Cess - unjust enrichment - The amount realized from the foreign buyer was only FOB value - the refund of cess is not hit by unjust enrichment

  11. Unjust enrichment - refund claim - bar of unjust enrichment not applicable to imported capital goods used captively by the importer - refund cannot be denied.

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