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Customs - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

Denial of refund claim - Unjust enrichment - Simply stating that ...

Customs

May 8, 2015

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

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  2. 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

  3. 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...

  4. Denial of refund claim - Merely because, the assessee sold the vehicles at loss would not mean that the incidence of duty had not been passed on to the customers - HC

  5. 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.

  6. 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

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

  9. Refund claim - the doctrine of unjust enrichment is established, even if the credit notes are issued after clearance of goods. - AT

  10. 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

 

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