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Central Excise - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Refund claim - unjust enrichment - nature of amount - as a ...

Central Excise

November 24, 2018

Refund claim - unjust enrichment - nature of amount - as a condition of pre-deposit or in the nature of duty - The issue of unjust enrichment has to be dealt with before sanctioning of any refund, in any case.

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  3. Denial of refund claim - Unjust enrichment - Security deposit - amount not to be credited to consumer welfare fund - appellants are eligible for refund of cash security...

  4. 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.

  5. 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

  6. Pre deposit made by VODAFONE shall not be subject to the doctrine of unjust enrichment

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

  8. 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

  9. 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

  10. Refund – unjust enrichment – Merely because the interest amount was not shown as recoverable amount from the customers, clause of unjust enrichment cannot be attracted - AT

 

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