CESTAT NEW DELHI addressed unjust enrichment in a refund claim. ...

Refund claim denied due to unjust enrichment. Appellant failed to prove no unjust enrichment. Appeal dismissed.

June 4, 2024

Case Laws Service Tax 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 it wouldn't unjustly enrich itself if refunded. The Credit Note indicated the amount was to be paid to specific entities upon refund. No evidence showed these entities didn't collect service tax from flat allottees. The Assistant Commissioner rightly decided the refund should go to the Consumer Welfare Fund. The Tribunal's final order required proof of no unjust enrichment for refund eligibility. The Commissioner (Appeals) decision was upheld, dismissing the appeal. The appellant couldn't contest the unjust enrichment principle after the Tribunal's final order.

View Source

← Previous Next →

CESTAT NEW DELHI addressed unjust enrichment in a refund claim. ...

Refund claim denied due to unjust enrichment. Appellant failed to prove no unjust enrichment. Appeal dismissed.

June 4, 2024

Case Laws Service Tax AT

You may also like:

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

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

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...

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 - 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” -...

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...

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

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

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 -...

Denial of refund claim - Unjust enrichment - Onus to prove - service tax which has been recovered from the customer, who has taken cenvat credit of the said service tax...

Refund of pre-deposit - refund claim filed by the CHA is proper or otherwise - It is not the case that whether CHA is claiming the refund. Those are applications of...

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 - unjust enrichment - Appellant has claimed the deduction of the amount claimed as refund by them as expense in his profit and loss account, i.e. as a...

CESTAT allowed appeal concerning refund of CVD and ACD. Original authority's rejection was based on contradictory findings - accepting CA certificate showing non-passing...

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.

Quick Updates: