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 – unjust enrichment - upheld the order of refund on the ...


Court Upholds Refund Order for Unjust Enrichment; No Price Variation Detected Before and After Duty Payment Period.

September 28, 2012

Case Laws     Central Excise     HC

Refund – unjust enrichment - upheld the order of refund on the ground that there is no variation in the price of the product both before and after the period the duty was paid by the assessee - HC

View Source

 


 

You may also like:

  1. Refund - valuation - price variation clause in the rate contract - excess payment of duty due to downward revision in the price / rate – unjust enrichment - refund allowed - AT

  2. Price variation clause - applicability of period of limitation on demand of Interest under central excise - AT

  3. Refund of excess duty paid - price variation clause - where it was held that where there is price variation clause and the prices have been reduced subsequent to...

  4. Valuation - price variation clause - the price of finished goods is to be revised and duty is to be paid on higher price. In case the price of raw material falls, the...

  5. Recovery of erroneous Refund of interest on delayed payment of differential duty - price variation clause - Rejection on the ground that since the appellant was liable...

  6. Refund of excess tax / duty paid - downward price revision based on the negative supplementary invoices - The assessee has furnished the supplementary invoices for the...

  7. This case deals with the levy of deficit stamp duty and penalty in a court-conducted auction sale. The key points are: In a court-supervised auction sale, the stamp...

  8. Liability of interest u/s 11 of CEA, 1944 - price variation clause - payment of duty on differential amount - interest demand upheld - AT

  9. Price variation clause - refund claim - reduction in price, resulting in excess payment of duty - in such case where price variation was anticipated, the appellant...

  10. Refund claim of excess duty denied due to unjust enrichment - goods sold based on LME price index. Revenue contended appellant booked excess duty as revenue expenditure...

  11. Refund including cash refund of DEPB/FPS scrips - principles of unjust enrichment - The Tribunal examined the facts surrounding the refund claims and acknowledged the...

  12. The High Court considered a case involving the refund of excise duty paid by a company and the principles of unjust enrichment. The issue was whether the company...

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

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

  15. Levy of stamp duty on schemes of amalgamation or restructuring - The High court found that orders of the court sanctioning amalgamation/restructuring, along with the...

 

Quick Updates:Latest Updates