Home Highlights September 2016 Year 2016 This

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1. Refund - Applicability of doctrine of unjust enrichment - Revenue cannot pick and choose the assessment years for challenging the orders having similar effect. Moreover,...

2. Refund – doctrine of unjust enrichment would not apply to fine and penalty - AT

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

4. 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...

5. Refund of Service Tax - Principles of unjust enrichment - The Appellate Tribunal reviewed a case where the appellant, a service provider, erroneously charged Service...

6. 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.

7. 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” -...

8. 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

9. Refund - whether unjust enrichment will be applicable in the refund of Service Tax once collected by the appellant but subsequently returned to the customers by issue of...

10. Denial of refund claim - Finalization of provisional assessment - prior to the amendment i.e. 13-7-2006, this doctrine of unjust enrichment was not attracted to refund...

11. Refund of excess duty paid - Debit / Credit Note - unjust enrichment - purchaser reversed the credit - Refund allowed - AT

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

13. Refund of duty - unjust enrichment - Crying fire is of no avail if one cannot show even a streak of smoke - department failed to prove its case of unjust enrichment -...

14. Refund of unutilized CENVAT Credit - surrender of registration - the appellant is entitled for refund claim of unutilized cenvat credit lying in their cenvat credit...

15. Refund claim - Unjust enrichment - barring an amount of ₹ 3 lakhs, the appellant themselves were admitting that the remaining amount has been recovered from their...