Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Refund claim - when invoice showed duty and ex-duty price ...

Central Excise

March 16, 2017

Refund claim - when invoice showed duty and ex-duty price separately in invoice and on scrap being held non-excisable, refund of duty shown in invoice is not hit by bar of unjust enrichment as contracted price for scrap was inclusive of duty - AT

View Source

 


 

You may also like:

  1. Refund of SAD - sale invoices submitted has not been either printed or stamped with endorsement - when the price shown in the sale invoice is consolidated one and the...

  2. Refund of excess tax / duty paid - downward price revision based on the negative supplementary invoices - The assessee has furnished the supplementary invoices for the...

  3. Recovery of amount u/s 11D - even if it is assumed that the process of blending of ethanol with motor spirit does not amount to manufacture under Section 2(f) of Central...

  4. Refund of wrongly paid Central Excise Duty on Retail Sale Price (Maximum Retail Price-MRP) - unjust enrichment - The authorities concluded that the appellant had passed...

  5. Refund claim - unjust enrichment - value of the software is includable in the assessable value of hardware or not - The duty and the value are shown in the face of...

  6. Refund claim - Unjust enrichment - price inclusive of duty of excise - maintaining uniformity of price - duty paid under protest - refund allowed - HC

  7. Classification of car air-conditioning kit - if a kit and compressor are sold in a singular invoice or in one pricing, it will go out of item no.8 and duty will be paid...

  8. Denial of refund claim - price variations - There is no provision under the law for issuance of supplementary invoices reducing the price - refund denied - AT

  9. Refund of Additional Customs Duty (CVD) - excess payment made under protest - unjust enrichment - invoice showed a composite price and duty was not indicated separately...

  10. Refund claim - unjust enrichment - burden to prove that incidence of duty passed on to the customer is discharged by the assessee when assessee's invoice during the...

  11. Power to issue SCN - Recovery of erroneous refund with interest - It is more than apparent that section 11A of the Excise Act cannot be resorted to by the Department for...

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

  13. Refund of SAD - denial of refund on the ground that the test of unjust enrichment not passed on - non-collection of excess duty paid by the appellant - The certificate...

  14. Denial of refund claim - There is no time limit prescribed in the law for issue of show-cause notice to reject a refund claim nor to sanction a refund claim. In the...

  15. Refund of duty paid - filing of refund claim before the wrong jurisdiction - if the adjudicating authority was of the view that the appellant has not filed refund claim...

 

Quick Updates:Latest Updates