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Central Excise - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Refund claim - the doctrine of unjust enrichment is established, ...

Central Excise

September 7, 2016

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

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  1. Denial of refund claim - Finalization of provisional assessment - prior to the amendment i.e. 13-7-2006, this doctrine of unjust enrichment was not attracted to refund...

  2. 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.

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

  4. Refund - whether unjust enrichment will be applicable in the refund of Service Tax once collected by the appellant but subsequently returned to the customers by issue of...

  5. 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

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

  7. Unjust enrichment - refund claim - bar of unjust enrichment not applicable to imported capital goods used captively by the importer - refund cannot be denied.

  8. Refund of excess duty paid - Debit / Credit Note - unjust enrichment - purchaser reversed the credit - Refund allowed - AT

  9. Refund claim - capital goods - Captive consumption - principle of unjust enrichment is applicable even when the goods are used for captive consumption - SC

  10. 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 -...

 

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