Home Highlights September 2012 Year 2012 This

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1. Denial of refund claim - Unjust enrichment - Onus to prove - service tax which has been recovered from the customer, who has taken cenvat credit of the said service tax...

2. 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

3. Refund of service tax paid - unjust enrichment - Tribunal on merit of claim held that no service tax is payable - the adjudicating authority did sanction the refund but...

4. Refund claim - Unjust enrichment - price inclusive of duty of excise - maintaining uniformity of price - duty paid under protest - refund allowed - HC

5. 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...

6. 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...

7. Refund of service tax paid - services provided to the Ministry of Defence - rejection on the ground of unjust enrichment - refund of tax paid allowed - however, refund...

8. Refund - amount paid by the appellant under protest - the principal unjust enrichment does not apply to cases where duty has been paid to protest - unjust enrichment...

9. Refund of Service Tax - unjust enrichment - seeking refund to customers - there is no provision, whatsoever, in section 11B by which one person who has paid the service...

10. 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...

11. Refund of Service Tax paid - unjust enrichment - any amount deposited during the pendency of adjudication or investigation is in the nature of a deposit and, therefore,...

12. Refund claim of service tax paid - classification of services - Claiming a refund of the amount paid as tax as per their understanding of law cannot be disputed now -...

13. 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...

14. Refund of service tax - Unjust enrichment - Period of limitation - Tax paid on self assessment basis - Claim of refund without challenging the assessment, to claim the...

15. Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...