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

2. Refund claim alongwith interest - duty paid under protest - unjust enrichment - As from the facts itself, it is clear that the appellants were not required to pay any...

3. Refund claim - Unjust enrichment - price inclusive of duty of excise - maintaining uniformity of price - duty paid under protest - refund allowed - HC

4. 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

5. 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...

6. Refund claim - Duty paid under protest - Doctrine of unjust enrichment - Dispute relating to classification was resolved in favor appellant assessee - The tribunal found...

7. 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

8. Refund - amount paid by the appellant under protest - the principal unjust enrichment does not apply to cases where duty has been paid to protest - unjust enrichment...

9. Refund claim of excess duty paid - unjust enrichment - after issuance of corrigendum the excess duty, paid lacks the colour of duty and is merely a deposit - the excess...

10. Refund of amount paid by the petitioner during the pendency of its appeal - duty paid under protest - unjust enrichment - amounts deposited in terms of Section 131 of...

11. Refund of duty paid under protest – unjust enrichment is not applicable where amount deposited under protest - AT

12. Refund of duty - doctrine of unjust enrichment - duty was paid under compounded levy scheme - the principle of the unjust enrichment, which is ordinarily applicable only...

13. Refund claim of duty paid on short landing of imported goods. Unjust enrichment principle inapplicable as duty amount shown as receivable in books of accounts, certified...

14. 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

15. The appellant agreed that duty paid by mistake to the government was passed on to the principal contractor under protest. Their argument was that the principal...