Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Doctrine of unjust enrichment - It is seen from the extract of ...

Central Excise

March 29, 2016

Doctrine of unjust enrichment - It is seen from the extract of the C.A. certificate that the excise duty paid in respect of gauges was charged as expenditure during the respective years. The fact that it has been charged as expenditure indicate the facts that the same has been recovered from the customer. - Refund not allowed - AT

View Source

 


 

You may also like:

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

  3. Pre deposit made by VODAFONE shall not be subject to the doctrine of unjust enrichment

  4. Refund claim - Unjust enrichment - price inclusive of duty of excise - maintaining uniformity of price - duty paid under protest - refund allowed - HC

  5. 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

  6. 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...

  7. 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

  8. Refund claim - finalization of provisional assessment - unjust enrichment - captive consumption - even in respect of captive consumption, unjust enrichment provision is...

  9. Refund claim - unjust enrichment - merely because the Excise duty is booked as expenditure in Profit & Loss account, it cannot be said the incidence of duty has been passed on - AT

  10. 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...

 

Quick Updates:Latest Updates