Home Highlights April 2015 Year 2015 This

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

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

3. 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.

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

5. 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

6. Denial of refund claim - unjust enrichment - There is no provision in the Central Excise law that the state government authorities would be are outside of the principles...

7. Refund claim rejected – Unjust enrichment - the appellant’s have not recovered the amounts of duties from their customers so as to attract the unjust enrichment principles - AT

8. Refund including cash refund of DEPB/FPS scrips - principles of unjust enrichment - The Tribunal examined the facts surrounding the refund claims and acknowledged the...

9. Refund of Service Tax - Club or Association Service - principles of Unjust Enrichment - The fact that the appellant has passed on the tax element to its service...

10. Refund claim - Principles of unjust enrichment - Imported goods as ''wireless telephone'' - The Tribunal's findings indicated that the appellant had paid duty without...

11. 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” -...

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

14. Refund of Excess Excise Duty - principles of unjust enrichment - the provisional assessment was directed in the year 1995 and relevant documents for finalisation of...

15. Refund of duty - doctrine of unjust enrichment - duty was paid under compounded levy scheme - the principle of the unjust enrichment, which is ordinarily applicable only...