Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Capital gain computation - determination of holding...     TaxTMI    Validity of Referring the matter to DVO - Additions...     TaxTMI    Refund of IGST on goods exported - The High court...     TaxTMI    Service of Notices after cancellation of GST...     TaxTMI    Unexplained cash credit u/s 68 - onus to prove...     TaxTMI    Validity of Show Cause Notice and the consequential...     TaxTMI    Regular Approval u/s 80G(5) - Constitutional...     TaxTMI    Settlement applications u/s 245C (1) - “full and...     TaxTMI    Attachment order - SCN was not uploaded on the...     TaxTMI    Validity of assessment order of GST demand -...     TaxTMI    Condonation of delay in filing returns - due to...     TaxTMI    Carry forward of excess payment of tax as ITC for...     TaxTMI    Refund of service tax on Ocean Freight - Precedents...     TaxTMI    Quantification of pre-deposit of 20% before filing...     TaxTMI    Validity of action taken by the GST officers in...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Test of Unjust enrichment - Refund consisting differential fine ...

Customs

March 19, 2016

Test of Unjust enrichment - Refund consisting differential fine and penalty - proviso to sub-section (2) of Section 27 of Customs Act, 1962 deals with applicability of test of unjust enrichment to the duty and interest element but not to differential fine or penalty. - Refund allowed - AT

View Source

 

← Previous Next →

 

You may also like:

  1. Unjust enrichment - Section 27(2) of the Customs Act, 1962 - the question of providing unjust enrichment would not arise in the case of refund of cash securities - AT

  2. Refund of deposit - Applicability of Section 27 of the Customs Act, 1962 - Unjust enrichment - The factual finding of the tribunal is correct - refund allowed - HC

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

  4. Appellant's refunds of interest, paid as per the provision of Sec. 61(2) of the Customs Act, 1962, will not be hit by the doctrine of unjust enrichment - AT

  5. Refund of Customs duty - unjust enrichment - Chennai Port Trust (the buyer) had indeed borne the duty burden, as evidenced by financial records and a letter from the...

  6. Refund of duty – principle of unjust enrichment is not applicable to refund of interest and redemption fine- - AT

  7. Denial of Refund claim - Unjust enrichment - The Assistant Commissioner while dealing with the application for refund was not justified in sitting in judgment over the...

  8. Refund of Customs Duty - Duty paid under protest or not - section 27 of the Customs Act, 1962 - The Tribunal held that it is the second proviso to section 27 (1) of the...

  9. Refund - when the iron ore was exported on payment of duty on FOB value, the refund of excess customs duty paid does not attract bar of unjust enrichment - refund allowed.

  10. 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...

 

Quick Updates:Latest Updates

F: Section 73(11)
N: Amendment in Notification No. CCT/26-2/2018-19/64/1825 dated the 25th ...
N: Seeks to rescind Notification No. S.O. 261 dated the 05th October 202
F: Section 16(4)
N: Seeks to extend the due date for filing FORM GSTR-1 for the month of M...
N: Seeks to extend the timeline under section 148 of the Rajasthan Goods ...
F: Registration-Another State
F: composition dealer
F: assessment order passed under section 74 of the CGSt Act in place of u...
N: Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 t...
N: Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold ...
N: Export of Onions (under HS Code 07031019) to Sri Lanka and UAE.
N: Imposition of Port restrictions on supply of Prohibited/Restricted ess...
A: Optimizing Efficiency: The Crucial Role of Integrating Inventory Accou...
A: REPAYMENT PLAN IN INSOLVENCY RESOLUTION PROCESS OF PERSONAL GUARANTORS...
A: If an Assessee deposits all taxes, interest, etc. and complies with ot...
H: Condonation of delay in filing an appeal before the Appellate Authorit...
H: Seeking reimbursement of GST amount paid by the petitioner - Interpret...
H: Validity of assessment order - SCN as also the assessment order have n...
H: Characterization of receipt - amount received by the appellant upon re...
H: Reopening of assessment - reasons to believe - On the issue of disclos...
H: Revision petition u/s 264 by assessee - Claiming to act as a collectio...
H: Exemption u/s 11 - Charitable activity u/s 2(15) - Commercial activity...
H: Addition u/s 68 - the Tribunal noted the extensive documentary evidenc...
H: Royalty receipts - income deemed to accrue or arise in India - assesse...
H: Speculative loss or not - Determine the nature of losses on forward fo...
H: Unexplained investment u/s 69 - The tribunal closely examined the addi...
H: Addition u/s 56(2)(vii)(b) - transfer under gift deed - family settlem...
H: Royalty receipt - transfer of right to use a computer software - The J...
H: TDS u/s 194C - payments of purchase to various vendors - Non deduction...