Refund of service tax - Unjust enrichment - Period of limitation ...

Case Laws Service Tax

February 22, 2022

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 benefit of exemption - Matter referred to Larger Bench to decide the issue, "Whether refund claim of service tax is maintainable in the absence of any challenge or assessment or self-assessment in appeal or not?" - AT

View Source

← Previous Next →

Refund of service tax - Unjust enrichment - Period of limitation ...

Case Laws Service Tax

February 22, 2022

You may also like:

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

Refund of service tax - time limitation - refund sought on the ground that, they have paid Service Tax and GST on the same four transactions - when the Service Tax was...

The appellant sought refund of countervailing duty (CVD) paid while importing goods declared as 'Natural gum in raw form' through Bills of Entry filed during 2011-2014....

Refund of Service Tax - Unjust enrichment - the service tax for the period in question was deposited by the petitioner but after realizing it from its customers and no...

Service tax refund claim filed beyond statutory limitation period cannot be entertained. Refund application must be filed within one year from relevant date as per...

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...

Self Adjustment of excess service tax paid with the service tax liabilities for subsequent period - Service tax amount paid at higher rate for the service tax...

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...

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...

Refund of Service tax paid - time limitation - The Appellate Tribunal examined the submissions and found that the appellant had self-assessed and paid service tax...

Refund of Service Tax - principles of unjust enrichment - the amount of service tax is included in the value of service provided, if any, payable as no service tax is...

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...

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

Non-granting interest u/s 244A on excess self-assessment tax from January 2017 to October 2017 was denied, citing the refund was less than 10% of the tax determined in...

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 -...

Quick Updates: