Home Highlights August 2017 Year 2017 This

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1. 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

2. 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...

3. 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

4. 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...

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

6. 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...

7. Refund claim - Unjust enrichment - barring an amount of ₹ 3 lakhs, the appellant themselves were admitting that the remaining amount has been recovered from their...

8. Refund claim of SAD paid - unjust enrichment - In the revised balance sheet the amount of refund claim is indicated as "amount receivable" which indicates that the...

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 - unjust enrichment - excise duty has not been claimed from the buyer of the goods and the same has been reflected in “Excise Duty Refund Receivable Account” -...

11. 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

12. Refund of service tax paid - unjust enrichment - Commissioner (Appeals) has upheld the order of original authority rejecting the refund claim on the ground of unjust...

13. Refund claim - reversal of CENVAT credit on capital goods at the time of removal which is not required - principles of unjust enrichment - the appellant has been able to...

14. Refund claim - unjust enrichment - Appellant has claimed the deduction of the amount claimed as refund by them as expense in his profit and loss account, i.e. as a...

15. Refund of Customs duty - unjust enrichment - Chennai Port Trust (the buyer) had indeed borne the duty burden, as evidenced by financial records and a letter from the...