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1. Refund of CENVAT Credit reversed under protest - The factual matrix would be that the issue was in dispute and the appellant was disputing the amount alleged to be...

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

3. Refund of CENVAT Credit reversed - it is seen that the appellants have voluntarily reversed the Cenvat Credit and now are seeking the refund. There is no provision for...

4. Refund of excess duty paid - Debit / Credit Note - unjust enrichment - purchaser reversed the credit - Refund allowed - AT

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. Unjust enrichment - during investigation appellant deposited an amount of Rs.18,75,000/- under protest by debit entries in the cenvat credit account - refund allowed - AT

7. Refund of unutilized Cenvat credit - Other than Rule 5 of Cenvat Credit Rules, there is no other provision either in Cenvat Credit Rules, 2004 or in Central Excise...

8. Appellants duly followed procedure and conditions for CENVAT credit under CENVAT Credit Rules, 2004 and filed revised returns. Section 142(9)(b) of CGST Act, 2017...

9. Refund claim - Unjust enrichment - stock transfer to another unit - the Abu Road unit which had taken the Cenvat credit of the duty paid by Satnoor unit had reversed the...

10. Refund of reversed CENVAT credit - rejection of refund claim, which it is entitled to get by virtue as the order of this Tribunal, on the ground of unjust enrichment...

11. Refund of CENVAT Credit - unjust enrichment - It is not understood when no duty was paid and only credits availed were refunded, how come a case of unjust enrichment...

12. Refund of CENVAT Credit - As audit team raised the objection, the appellant reversed the said amount, the matter ends. Later on, after almost three years they filed...

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

14. 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...

15. 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...