Permissibility of refund claims and the applicability of the ...

Refund Claims Validity: Procedure Paramount, Equity Principles Upheld.

Case Laws Service Tax

November 23, 2024

Permissibility of refund claims and the applicability of the unjust enrichment doctrine. The judicial view emphasizes the principles of economic and distributive justice, equity, and good conscience, as enshrined in the Constitution's Preamble and Directive Principles. The Supreme Court's decision in Mafatlal Industries Ltd. clarifies that seeking a refund is not a matter of right, and a specific procedure must be followed. In the present case, the appellant did not follow the prescribed procedure, and the adjudicating authority invoked Section 11B of the Central Excise Act. The Appellate Tribunal upheld the order, dismissing the appeal and ruling that the refund claim is not maintainable in light of the Mafatlal decision, which upholds the unjust enrichment doctrine.

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Permissibility of refund claims and the applicability of the ...

Refund Claims Validity: Procedure Paramount, Equity Principles Upheld.

Case Laws Service Tax

November 23, 2024

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