Refund - the appellant is a 100% EOU and exporting 100% of their ...

EOU Entitled to Duty Refund on Furnace Oil for Exported Goods; Unjust Enrichment Principle Not Applicable.

April 14, 2017

Case Laws Central Excise AT

Refund - the appellant is a 100% EOU and exporting 100% of their final product. The duty was paid on the furnace oil which was used in the manufacture of exported goods. Therefore, by virtue of above sub-clause (a) the unjust enrichment is not applicable in the fact of the present case. - AT

View Source

← Previous Next →

Refund - the appellant is a 100% EOU and exporting 100% of their ...

EOU Entitled to Duty Refund on Furnace Oil for Exported Goods; Unjust Enrichment Principle Not Applicable.

April 14, 2017

Case Laws Central Excise AT

You may also like:

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

The CESTAT held that goods not unloaded and exported back do not qualify as 'imported goods' under the Customs Act, 1962. The principle of unjust enrichment does not...

100% EOU - de-bonding - refund of the excise duty previously paid - Admittedly, such duty was paid at the time of what is referred to de-bonding. However, this would not...

Refund of duty - doctrine of unjust enrichment - duty was paid under compounded levy scheme - the principle of the unjust enrichment, which is ordinarily applicable only...

Excess duty paid due to issuance of credit notes to dealers and stockists after clearance of goods was rejected on grounds of incidence being passed on and lack of...

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.

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

Refund claim of duty paid on short landing of imported goods. Unjust enrichment principle inapplicable as duty amount shown as receivable in books of accounts, certified...

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.

The appellant is entitled to refund of the amount deposited 'under protest' during the pendency of adjudication proceedings and investigation, as it cannot be considered...

Refund including cash refund of DEPB/FPS scrips - principles of unjust enrichment - The Tribunal examined the facts surrounding the refund claims and acknowledged the...

Refund claims – unjust enrichment – service tax paid under protest – refund allowed - AT

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 -...

Refund claim of excess duty denied due to unjust enrichment - goods sold based on LME price index. Revenue contended appellant booked excess duty as revenue expenditure...

Show cause notice demanding interest was confirmed by the original Adjudicating Authority and settled under SVLDRS Scheme, thus refund of the confirmed amount does not...

Quick Updates: