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1. 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

2. Refund claim - unjust enrichment - Merely because it was shown as expenditure, the department cannot contend that pre-deposit made by appellant is hit by unjust...

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

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

5. 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...

6. Denial of refund claim - Unjust enrichment - When the provisions of Central Excise are not applicable in that case bar of unjust enrichment is also not applicable - AT

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 - unjust enrichment - excess payment of duty due to valuation dispute - in terms of legally enforceable Agreement of the appellant with HLL, the loan amount, was...

9. Refund of duty paid - applicability of principles of unjust enrichment - Commissioner (Appeals) has committed an error by holding the refund to hit by unjust enrichment...

10. 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.

11. Refund claim - unjust enrichment - the prices were reduced retrospectively, therefore, the appellant's buyer issued debit notes to the appellant - In the absence of any...

12. Refund claim - unjust enrichment - appellant had paid more duty at the time of clearance from the factory to depot, but have ultimately charged and realized less duty on...

13. Refund claim - Duty paid under protest - Doctrine of unjust enrichment - Dispute relating to classification was resolved in favor appellant assessee - The tribunal found...

14. Refund claim - rejection on the ground of limitation, unjust enrichment - In the instance case service tax was liable to be paid at the relevant time and it is only...

15. Refund - Principles of Unjust enrichment - Rubber cess - The appellant have clearly shown the amount of refund as receivable in their Books of Accounts and the same was...