Refund of Excess Excise Duty - principles of unjust enrichment - ...

Refund of Excess Excise Duty from 1995 Provisional Assessment Not Subject to Unjust Enrichment Principles.

April 13, 2020

Case Laws Central Excise AT

Refund of Excess Excise Duty - principles of unjust enrichment - the provisional assessment was directed in the year 1995 and relevant documents for finalisation of claim have been submitted in the year 1996. The department finalised the assessment only in the year 2008 - the principles of unjust enrichment would not be applicable to the refund filed consequent to finalisation of provisional assessment initiated in the year 1995. - AT

View Source

← Previous Next →

Refund of Excess Excise Duty - principles of unjust enrichment - ...

Refund of Excess Excise Duty from 1995 Provisional Assessment Not Subject to Unjust Enrichment Principles.

April 13, 2020

Case Laws Central Excise AT

You may also like:

CESTAT ruled that in provisional assessment cases, adjustments of excess duty payments against shortfalls must be handled comprehensively. The tribunal determined that...

Refund of excess Excise duty paid - unjust enrichment - finalization of provisional assessment - adjustments at the time of finalization of provisional assessments would...

Refund of excess Excise duty paid - unjust enrichment - adjustments at the time of finalization of provisional assessments would be permissible without putting the...

Refund claim of excess duty paid - unjust enrichment - after issuance of corrigendum the excess duty, paid lacks the colour of duty and is merely a deposit - the excess...

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...

Excess payment of excise duty during provisional assessment after adjustment with the duty payable on finalization of such assessment can be refunded or adjusted with...

Refund of Excise Duty - unjust enrichment - As it is on record that excess duty and differential excess amount received by the appellant has been refunded to the dealers...

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

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” -...

Proviso to Rule 9B(5) of Central Excise Rules, 1944 regarding unjust enrichment not applicable retrospectively for finalization of provisional assessments prior to 1999....

Refund - unjust enrichment - excess payment of duty due to valuation dispute - in terms of legally enforceable Agreement of the appellant with HLL, the loan amount, was...

Refund claim - Provisional assessment - Unjust enrichment - claim of refund was not subjected to the condition which was brought in by way of amendment for the first...

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...

Refund - when the iron ore was exported on payment of duty on FOB value, the refund of excess customs duty paid does not attract bar of unjust enrichment - refund allowed.

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

Quick Updates: