Home Highlights August 2017 Year 2017 This

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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 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

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

4. Refund - Doctrine of unjust enrichment - It is on record that the amounts were deducted from their bills and the client had forced the Appellant to make the remittance...

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

6. Refund claim of SAD paid - unjust enrichment - In the revised balance sheet the amount of refund claim is indicated as "amount receivable" which indicates that the...

7. 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.

8. 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” -...

9. 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

10. Refund of service tax paid - unjust enrichment - Commissioner (Appeals) has upheld the order of original authority rejecting the refund claim on the ground of unjust...

11. Refund claim - reversal of CENVAT credit on capital goods at the time of removal which is not required - principles of unjust enrichment - the appellant has been able to...

12. 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...

13. Refund of Customs duty - unjust enrichment - Chennai Port Trust (the buyer) had indeed borne the duty burden, as evidenced by financial records and a letter from the...

14. 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...

15. Refund of Excise duty - refund claims have been rejected on the ground of unjust enrichment - if the assessee is able to prove that the ultimate buyer of the goods have...