Refund claim - unjust enrichment - appellant had paid more duty ...

Case Laws Central Excise

April 19, 2018

Refund claim - unjust enrichment - appellant had paid more duty at the time of clearance from the factory to depot, but have ultimately charged and realized less duty on the sale effected from the Depot - The refund has been denied simply based on presumptions, which is not tenable. - Refund allowed - AT

View Source

← Previous Next →

Refund claim - unjust enrichment - appellant had paid more duty ...

Case Laws Central Excise

April 19, 2018

You may also like:

Refund of excess payment of duty - Sale of goods through depot - Valuation - The duty is payable in accordance with the Section 4 of Central Excise Valuation Rules ,...

Appellant established that incidence of duty was not passed on to customers. Refund sanctioning authority's report confirmed duty was not mentioned on invoices issued to...

Remission of Central Excise Duty - The tribunal found Rule 21 inapplicable, as it pertains to goods lost or destroyed before clearance from the factory, not to loss of...

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

Entitlement to refund claim - difference in rate at which excise duty was paid at the time of clearance and the rate on which the goods were sold from depot - AT

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

Re-import of goods - Claim of exemption from customs duty - Whether the original export was under the claim of refund of IGST? - Appellant claimed that at the time of...

Claim of refund after reduction in MRP post clearance - Valuation - Footwear - Depot as place of removal - MRP based valuation - Section 4A of Central Excise Act, 1944 -...

Recovery of refund already made - unjust enrichment - Refund claim - unjust enrichment - finalization of provisional assessment - appellant is entitled for the refund of...

Claim of rebate/refund - export of goods from DTA unit to SEZ units - initially applicant cleared excisable goods without payment of duty under UT-I Bond to the SEZ Unit...

Refund - valuation - quantity discount given after clearance of goods from factory to their depot - Rule 7 - Refund allowed - AT

This case deals with the determination of assessable value of goods at the factory gate, which were not sold but transferred to depots. The revenue failed to properly...

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” -...

The appellant sought refund of countervailing duty (CVD) paid while importing goods declared as 'Natural gum in raw form' through Bills of Entry filed during 2011-2014....

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...

Quick Updates: