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
Customs - Highlights / Catch Notes

Home Highlights December 2012 Year 2012 This

Refund - unjust enrichment – uniformity in price before and ...


Customs Case: Refund Claim Denied Due to Unjust Enrichment; Price Uniformity Doesn't Prove Duty Burden Stayed with Seller.

December 11, 2012

Case Laws     Customs     AT

Refund - unjust enrichment – uniformity in price before and after assessment does not lead to inevitable conclusion that incidence of duty has not been passed on to buyer as such uniformity may be due to various factors – refund claim rejected - AT

View Source

 


 

You may also like:

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

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

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

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

  5. Unjust enrichment - refund claim - bar of unjust enrichment not applicable to imported capital goods used captively by the importer - refund cannot be denied.

  6. 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...

  7. 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

  8. 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...

  9. 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

  10. 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” -...

  11. 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...

  12. Unjust enrichment - Section 27(2) of the Customs Act, 1962 - the question of providing unjust enrichment would not arise in the case of refund of cash securities - AT

  13. 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...

  14. Refund - principles of unjust enrichment - the unjust enrichment is not applicable even when the refund amount is claimed as expenses in the Profit and Loss Account.

  15. Refund claim - Cess - unjust enrichment - The amount realized from the foreign buyer was only FOB value - the refund of cess is not hit by unjust enrichment

 

Quick Updates:Latest Updates