Home Highlights May 2019 Year 2019 This

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1. Refund claim - capital goods - Captive consumption - principle of unjust enrichment is applicable even when the goods are used for captive consumption - SC

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

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

4. Refund of duty – principle of unjust enrichment is not applicable to refund of interest and redemption fine- - AT

5. 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...

6. Refund of service tax paid - unjust enrichment - Tribunal on merit of claim held that no service tax is payable - the adjudicating authority did sanction the refund but...

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

8. Denial of refund claim - Unjust enrichment - When the provisions of Central Excise are not applicable in that case bar of unjust enrichment is also not applicable - AT

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

11. 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...

12. 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 -...

13. Refund claim of SAD - Principles of Unjust Enrichment - Scope of CA certificate - Refund already sanctioned by the lower authorities - Merely stating that ‘the review...

14. Finalization of provisional assessment - principles of unjust enrichment are not applicable to this refund claim. - AT

15. 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...