Refund claim - unjust enrichment - When there is no material on ...

Appellant Claims Refund Due to Unjust Enrichment; No Evidence of Service Tax Collection on Non-Taxable Service Found.

September 20, 2018

Case Laws Service Tax AT

Refund claim - unjust enrichment - When there is no material on record to suggest that the appellant has, in fact, collected the service tax element despite the fact that the service was a non-taxable entity, the Revenue cannot retain the same without granting refund to the assessee.

View Source

← Previous Next →

Refund claim - unjust enrichment - When there is no material on ...

Appellant Claims Refund Due to Unjust Enrichment; No Evidence of Service Tax Collection on Non-Taxable Service Found.

September 20, 2018

Case Laws Service Tax AT

You may also like:

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

Refund of Service Tax - Club or Association Service - principles of Unjust Enrichment - The fact that the appellant has passed on the tax element to its service...

Refund of Service Tax - principles of unjust enrichment - As per the work orders, service tax was to be borne by the appellant and the Commissioner (Appeals) has also...

CESTAT NEW DELHI addressed unjust enrichment in a refund claim. The appellant sought a refund of Rs. 1,23,70,024 u/s the Tribunal's order. The appellant failed to prove...

Refund of Service Tax - Principles of unjust enrichment - The Appellate Tribunal reviewed a case where the appellant, a service provider, erroneously charged Service...

The case involves a refund of service tax paid by the appellant for works contract services related to a drinking water supply pipeline project. The issue addressed was...

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...

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

Denial of refund of service tax - Unjust enrichment - appellant has not provided any service at all. - question of unjust enrichment does not arise - AT

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...

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...

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....

Refund of Service Tax - principles of unjust enrichment - the amount of service tax is included in the value of service provided, if any, payable as no service tax is...

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...

Refund of service tax paid on such vacant land - unjust enrichment - it is clear evidence that the incidence of the service tax paid by the appellant has been passed on...

Quick Updates: