Home Highlights March 2023 Year 2023 This

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1. 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

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

3. 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 -...

4. 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” -...

5. 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...

6. Refund of Service Tax - Principles of unjust enrichment - The Appellate Tribunal reviewed a case where the appellant, a service provider, erroneously charged Service...

7. 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...

8. Refund claim - Duty paid under protest - Doctrine of unjust enrichment - Dispute relating to classification was resolved in favor appellant assessee - The tribunal found...

9. Refund Claim - unjust enrichment - As the entire amount has been recovered from the ultimate buyers including the duty element, unjust enrichment is attracted.

10. 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

11. 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

12. Refund claim alongwith interest - duty paid under protest - unjust enrichment - As from the facts itself, it is clear that the appellants were not required to pay any...

13. Refund claim - unjust enrichment - case of respondent-assessee is that at the stage of payment of refund, which is already sanctioned, the issue of unjust enrichment is...

14. 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...

15. 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.