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Central Excise - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Refund claim - duty paid under protest - unjust enrichment - ...

Central Excise

January 5, 2017

Refund claim - duty paid under protest - unjust enrichment - Time bar - benefit of ‘payment of duty under protest’ made by the manufacturer cannot be extended to the buyer - AT

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  3. 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.

  4. 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

  5. Refund of duty paid under protest – unjust enrichment is not applicable where amount deposited under protest - AT

  6. Refund of amount paid under protest - undervaluation - the case of the assessee that it has not passed on the duty element stands established - there is no scope to...

  7. Refund - the duty paid under protest falls under section 11B of the Act and as such, would attract the principles of unjust enrichment. - HC

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

  9. 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

  10. Refund claim alongwith interest - duty paid under protest - unjust enrichment - As from the facts itself, it is clear that the appellants were not required to pay any...

 

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