Home Highlights September 2012 Year 2012 This

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

2. Refund - valuation - price variation clause in the rate contract - excess payment of duty due to downward revision in the price / rate – unjust enrichment - refund allowed - AT

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

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

5. Recovery of erroneous Refund of interest on delayed payment of differential duty - price variation clause - Rejection on the ground that since the appellant was liable...

6. Refund of excess duty paid - price variation clause - where it was held that where there is price variation clause and the prices have been reduced subsequent to...

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

8. Refund claim - reduction of price subsequent to clearance of the goods - Refund claim rejected - price variation clause itself is not a ground to consider the assessment...

9. 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.

10. 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

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

12. 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...

13. 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

14. 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 -...

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