Refund of export duty paid in excess - conclusive evidence to ...

Tribunal Rules on Export Duty Refund, Emphasizes Unjust Enrichment and Contractual Tax Responsibilities.

March 23, 2024

Case Laws Customs AT

Refund of export duty paid in excess - conclusive evidence to discharge the burden of unjust enrichment - The CESTAT observed that the contract between the buyer and seller explicitly stated that all Indian taxes on cargo would be borne by the seller. - The Tribunal emphasized that invoices serve as primary evidence of whether the duty burden has been passed on. Since the invoices did not show any element of duty being recovered from the customers, the burden of duty could not be deemed to have been passed on unless proven otherwise by the department.

View Source

← Previous Next →

Refund of export duty paid in excess - conclusive evidence to ...

Tribunal Rules on Export Duty Refund, Emphasizes Unjust Enrichment and Contractual Tax Responsibilities.

March 23, 2024

Case Laws Customs AT

You may also like:

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...

Remission of Central Excise Duty - The tribunal found Rule 21 inapplicable, as it pertains to goods lost or destroyed before clearance from the factory, not to loss of...

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

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

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

CESTAT NEW DELHI addressed unjust enrichment in a refund claim. The appellant sought a refund of Rs. 1,23,70,024 u/s the Tribunal's order. The appellant failed to prove...

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.

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...

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...

Refund claim of duty paid on short landing of imported goods. Unjust enrichment principle inapplicable as duty amount shown as receivable in books of accounts, certified...

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

Refund claim - rejection on the grounds of unjust enrichment - The tribunal noted that invoices presented by the appellant showed the duty being passed onto the...

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...

Refund of duty - unjust enrichment - Crying fire is of no avail if one cannot show even a streak of smoke - department failed to prove its case of unjust enrichment -...

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

Quick Updates: