Refund claim - unjust enrichment - excess duty paid under the ...

Central Excise

May 4, 2017

Refund claim - unjust enrichment - excess duty paid under the provision of Chewing Tobacco & Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010 - The department fails to prove that said excess duty paid lacs was recovered by the assessee from the customers - refund allowed - AT

View Source

← Previous Next →

Refund claim - unjust enrichment - excess duty paid under the ...

Central Excise

May 4, 2017

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

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 of excess duty paid on actual consumption of bunkers on the vessel during coastal trade - Unjust enrichment - Refund allowed - AT

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

Refund claim - Unjust enrichment - price inclusive of duty of excise - maintaining uniformity of price - duty paid under protest - refund allowed - HC

Refund claim of excess duty paid - unjust enrichment - after issuance of corrigendum the excess duty, paid lacks the colour of duty and is merely a deposit - the excess...

Compounded Levy Scheme – Chewing Tobacco and Unmanufactured Tobacco Packing Machines - It is not necessary to pay the entire monthly duty first in a month before...

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

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

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

Quick Updates: