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 September 2012 Year 2012 This

Refund claim of SAD - unjust enrichment - CA certificate is ...


CA Certificate Valid for Overcoming Unjust Enrichment in SAD Refund Claims per Circular No. 18/10-Cus.

September 10, 2012

Case Laws     Central Excise     AT

Refund claim of SAD - unjust enrichment - CA certificate is sufficient as per the Board’s Circular No. 18/10-Cus., dated 8-7-2010, to discharge the liability of bar of unjust enrichment - AT

View Source

 


 

You may also like:

  1. Refund claim - unjust enrichment - Validity of CA certificate - both the CA certificates are of very old period and for the purpose of unjust-enrichment the present...

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

  3. Refund claim - unjust enrichment - certificate of Chartered Accountant produced by the appellant was not disputed by bringing on record any other opinion contrary to the...

  4. Refund claim - Unjust enrichment - CA certificate - Merely because the certificate is not as per the liking of the authorities below, it cannot be brushed aside as no...

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

  6. 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...

  7. 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...

  8. 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

  9. Denial of refund claim - Section 11B - unjust enrichment - Commissioner (Appeals) has made serious error in not considering the C.A. certificate as well as balance sheet...

  10. Refund of SAD - The tribunal noted that the Adjudicating Authority had accepted the CA Certificate in support of the refund claim for some Bills of Entry but had...

  11. CESTAT ALLAHABAD held that refund claim of Special Additional Duty (SAD) was justified as unjust enrichment was not established. The importer provided invoices, VAT...

  12. CESTAT dismissed an appeal concerning refund claims for excess Countervailing Duty (CVD) on mobile phone imports. The tribunal upheld rejection on three grounds:...

  13. The case involved a refund claim for duty paid under protest, rejected on the ground of unjust enrichment. The appellant paid duty under protest and filed a refund claim...

  14. Denial of refund claim - SAD - Unjust enrichment - The balance sheet shows the amount of 4% SAD as receivable under the asset category. Under the circumstances, it...

  15. The appellant filed bills of entry claiming exemption under Notification No. 46/2011-Cus, which was denied during re-assessment. The Commissioner (Appeals) rectified...

 

Quick Updates:Latest Updates