Home Highlights September 2014 Year 2014 This

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1. Refund claim - when invoice showed duty and ex-duty price separately in invoice and on scrap being held non-excisable, refund of duty shown in invoice is not hit by bar...

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

3. 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

4. Refund of Additional Customs Duty (CVD) - excess payment made under protest - unjust enrichment - invoice showed a composite price and duty was not indicated separately...

5. Refund of SAD - denial of refund on the ground that the test of unjust enrichment not passed on - non-collection of excess duty paid by the appellant - The certificate...

6. Refund of wrongly paid Central Excise Duty on Retail Sale Price (Maximum Retail Price-MRP) - unjust enrichment - The authorities concluded that the appellant had passed...

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

8. 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...

9. Refund claim - unjust enrichment - value of the software is includable in the assessable value of hardware or not - The duty and the value are shown in the face of...

10. Refund claim - rejection on the grounds of unjust enrichment - The tribunal noted that invoices presented by the appellant showed the duty being passed onto the...

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

12. 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...

13. Denial of refund claim - Unjust enrichment - Simply stating that the goods were sold at a loss does not establish that the duty incidence was not passed - No refund - AT

14. 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...

15. 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