Refund of amount paid by the petitioner during the pendency of ...

Customs

February 3, 2021

Refund of amount paid by the petitioner during the pendency of its appeal - duty paid under protest - unjust enrichment - amounts deposited in terms of Section 131 of the Customs Act, 1962 or Section 35N of the Central Excise Act, 1944 has to be refunded without insisting on such importer or manufacturer satisfying the requirement of “unjust enrichment” as in the case of pre deposit under Section 129E of the Customs Act, 1927/Section 35F of the Central Excise Act, 1944. - HC

View Source

← Previous Next →

Refund of amount paid by the petitioner during the pendency of ...

Customs

February 3, 2021

You may also like:

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...

Refund of duty paid under protest – unjust enrichment is not applicable where amount deposited under protest - AT

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

Denial of refund claim - Unjust enrichment - amount deposited during investigation - and amount of pre-deposit - Refund allowed - AT

Refund of Service Tax paid - unjust enrichment - any amount deposited during the pendency of adjudication or investigation is in the nature of a deposit and, therefore,...

Interest on delayed refund of amount - the amount was paid during the investigation under protest as pre-deposit - The appellant is entitled to claim interest from the...

Unjust-enrichment - Refund allowed but directed to be deposited in the Consumer Welfare Fund of India - o the amount deposited during investigation, basing - The...

Refund - amount paid by the appellant under protest - the principal unjust enrichment does not apply to cases where duty has been paid to protest - unjust enrichment...

Refund claim of excess duty paid - unjust enrichment - after issuance of corrigendum the excess duty, paid lacks the colour of duty and is merely a deposit - the excess...

Seeking refund of deposit - the amount is deposit or duty? - refund of security deposit during provisional assessment - Since in view of the documentary evidence, it is...

Unjust enrichment - during investigation appellant deposited an amount of Rs.18,75,000/- under protest by debit entries in the cenvat credit account - refund allowed - AT

Refund - amount paid during the investigation is under protest - main thrust of the ld. A.R. is that the amount deposited by the appellants during the course of...

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

Refund – unjust enrichment – Merely because the interest amount was not shown as recoverable amount from the customers, clause of unjust enrichment cannot be attracted - AT

Refund of GST paid deposited by the Vendor on advance paid by the appellant since no supply was made - Return/refund of the entire advance amount - The High Court found...

Quick Updates: