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Central Excise - Highlights / Catch Notes

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Refund - There is no concept of not passing on the duty to the ...

Central Excise

March 6, 2017

Refund - There is no concept of not passing on the duty to the ultimate consumer and as such, as the buyers have been passed on the benefit of reduction of duty, the same would satisfy the principles of unjust enrichment - refund allowed - AT

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  1. Refund Claim - unjust enrichment - As the entire amount has been recovered from the ultimate buyers including the duty element, unjust enrichment is attracted.

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  3. Works Contract for construction of Flats, Complex — Builders to pass on GST benefit to buyer otherwise anti-profiteering provisions of Section 171 of GST Act to apply - Circular

  4. 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

  5. Refund of SAD - denial of refund on the ground that the test of unjust enrichment not passed on - non-collection of excess duty paid by the appellant - The certificate...

  6. Refund claim - excess duty paid due to downward revision of price - They have furnished CA certificate to substantiate that the incidence of duty has not been passed on...

  7. Refund - rebuttal of presumption - the word “buyer” in clause (e) to proviso to Section 11B(2) of the Act cannot be restricted to the first buyer from the manufacturer....

  8. 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

  9. 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...

  10. 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

 

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