Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Reversal of refund order - principles of unjust enrichment - ...

Case Laws     Central Excise

February 11, 2020

Reversal of refund order - principles of unjust enrichment - incidence of duty not passed on - It is not invariably true that when any amount is shown as expenditure or any expenditure is required to be made, the same has to be absorbed in costing of final product unless there is a proof that pricing of the final product has been specifically increased on that score - Refund allowed.

View Source

 


 

You may also like:

  1. Refund claim - unjust enrichment - case of appellant is that Since the transaction is of job work and not of sale there is no question of passing of incidence of duty to...

  2. Excess duty paid due to issuance of credit notes to dealers and stockists after clearance of goods was rejected on grounds of incidence being passed on and lack of...

  3. Refund claim - unjust enrichment - merely because the Excise duty is booked as expenditure in Profit & Loss account, it cannot be said the incidence of duty has been passed on - AT

  4. 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...

  5. Refund claim - unjust enrichment - value of the software is includable in the assessable value of hardware or not - The duty and the value are shown in the face of...

  6. Refund - Unjust enrichment - burden of duty is transferred to the buyer of the goods or not - Merely CA Certificate per se cannot be the sole ground for proving that...

  7. 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...

  8. Refund of Customs duty - principle of unjust enrichment - as per Certificate issued by the CA in favour of the respondent/Assessee to the effect that the amount of...

  9. 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...

  10. Eligibility to get refund of excess duty - unjust enrichment - if the credit notes are genuine and had been acted upon resulting in neutralizing the higher incidence of...

  11. Denial of refund claim - Unjust enrichment - Simply stating that the goods were sold at a loss does not establish that the duty incidence was not passed - No refund - AT

  12. Refund claim governed by unjust enrichment principles under Customs Act, 1962. Documentary evidence insufficient to rebut statutory presumption of passing on duty...

  13. 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...

  14. Refund claim of SAD - Principles of Unjust Enrichment - Scope of CA certificate - Refund already sanctioned by the lower authorities - Merely stating that ‘the review...

  15. Refund claim - Principles of unjust enrichment - the proof that, the incidence of duty has not been passed on - State represents the people of the country. - No one can...

 

Quick Updates:Latest Updates