Home Highlights February 2014 Year 2014 This

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1. Denial of refund of service tax - Unjust enrichment - appellant has not provided any service at all. - question of unjust enrichment does not arise - AT

2. Refund of Service Tax - principles of unjust enrichment - the amount of service tax is included in the value of service provided, if any, payable as no service tax is...

3. Refund claim - unjust enrichment - Validity of CA certificate - both the CA certificates are of very old period and for the purpose of unjust-enrichment the present...

4. Refund claim - unjust enrichment - encashed amount of bank guarantee which is nothing else than the excise duty is clearly governed by the provisions of unjust...

5. Rejection of refund claim - Advance Licence scheme - unjust enrichment - the Government does not want the exporter to suffer by exporting the goods. In view thereof, we...

6. Unjust enrichment - Refund claim - the amount was deposited by the appellant on the direction of the appellate authorities. - question of unjust enrichment does not arise - AT

7. Refund - Unjust enrichment - service tax liability has been discharged based upon working back from the amount which has been recovered from their customers, question of...

8. Denial of refund claim - Unjust enrichment - when a unit has been closed in the year 2006 and there is no activity going on, if any payment is made in that account, the...

9. Refund of Customs duty - principle of unjust enrichment - as per Certificate issued by the CA in favour of the respondent/Assessee to the effect that the amount of...

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 - finalization of provisional assessment - unjust enrichment - captive consumption - even in respect of captive consumption, unjust enrichment provision is...

12. 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

13. Refund Claim - unjust enrichment - As the entire amount has been recovered from the ultimate buyers including the duty element, unjust enrichment is attracted.

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

15. 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...