Home Highlights May 2013 Year 2013 This

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1. Principles of unjust enrichment - Refund amount ordered to be credited to the Consumer Welfare Fund instead of being paid to the appellant - The Tribunal interprets...

2. Denial of refund claim - Unjust enrichment - Security deposit - amount not to be credited to consumer welfare fund - appellants are eligible for refund of cash security...

3. Refund alongwith interest - Recovery of interest from the erring officers - the interest of 6% would be payable up to the date when the amount was credited in the...

4. Refund - Excess payment of service tax - Unjust enrichment - Acceptance of credit notes - merely because recipients were entitled to cenvat credit, cash refund cannot be...

5. Refund - in case of export of goods, unjust enrichment is not applicable - therefore, refund is not liable to be credited in the Consumer Welfare Fund - AT

6. Unjust enrichment - Consumer Welfare Fund - refund of cash security which was made in terms of the Board's circular does not attract the provisions unjust enrichment - AT

7. Profiteering - restaurant service - reduction in the GST rate not passed - The profiteered amount is determined as ₹ 78,41,754/- as has been computed in...

8. Refund of unutilized Cenvat credit - Other than Rule 5 of Cenvat Credit Rules, there is no other provision either in Cenvat Credit Rules, 2004 or in Central Excise...

9. Refund of the amount paid as pre-deposit pending investigation along with interest - sanction of refund claim but credited to consumer welfare fund - import of branded...

10. Refund claim - time limitation - validity of refund only to the service provider and not to the party being the service recipient - The appellants for the processing of...

11. Refund claim - doctrine of unjust enrichment - The impugned order has relied on the cost accountant certificate to hold that the burden of the tax paid has been built in...

12. 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...

13. Profiteering - Sanitary Napkin - allegation is that the Respondent did not pass on the benefit of exemption of GST on Sanitary Napkin by way of commensurate reduction in...

14. Profiteering - Till the State Consumer Welfare Funds become operational and necessary details of the State CWFs are made available to the petitioner, the petitioner is...

15. Profiteering - restaurant service - the Respondent had increased the base prices of different items by more than 11.16% i.e. by more than what was required to offset the...