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Central Excise - Highlights / Catch Notes

Home Highlights November 2016 Year 2016 This

Refund - principles of unjust enrichment - seeking audit report ...

Central Excise

November 18, 2016

Refund - principles of unjust enrichment - seeking audit report and details of information collected during special audit u/s 14A - department directed to provide the copy of the cost audit report and all relied upon material/documents to the appellant - AT

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  1. 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.

  2. 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...

  3. 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

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

  5. Refund claim - Cess - unjust enrichment - The amount realized from the foreign buyer was only FOB value - the refund of cess is not hit by unjust enrichment

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

  7. 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...

  8. 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

  9. 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 -...

  10. CBEC issued a Draft circular inviting suggestions on the issue of Application of principle of “unjust enrichment” in case of refund

 

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