Unjust enrichment - refund claim - Section 4A of the Central ...

Central Excise

August 22, 2017

Unjust enrichment - refund claim - Section 4A of the Central Excise Act - whether the doctrine of unjust enrichment is attracted where the appellants have cleared the goods on MRP based assessment, as required under Section 4A of the Central Excise Act? - Held No - Refund allowed.

View Source

← Previous Next →

Unjust enrichment - refund claim - Section 4A of the Central ...

Central Excise

August 22, 2017

You may also like:

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...

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

Refund of amount paid by the petitioner during the pendency of its appeal - duty paid under protest - unjust enrichment - amounts deposited in terms of Section 131 of...

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

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.

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

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

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...

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 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 – doctrine of unjust enrichment would not apply to fine and penalty - AT

Remission of Central Excise Duty - The tribunal found Rule 21 inapplicable, as it pertains to goods lost or destroyed before clearance from the factory, not to loss of...

Rejection of refund of penalty deposited - applicability of principles of unjust enrichment - the provisions of unjust enrichment are not attracted as the burden of...

Refund Claim of Duty - Unjust enrichment - finalization of provisional assessment - any recovery or refund consequent upon adjustment under Sub-rule (5) of Rule 9B is...

Refund - Principles of Unjust enrichment - Rubber cess - The appellant have clearly shown the amount of refund as receivable in their Books of Accounts and the same was...

Quick Updates: