Refund claim - unjust enrichment - the Chartered Accountant’s ...

Service Tax

January 16, 2020

Refund claim - unjust enrichment - the Chartered Accountant’s Certificate has categorically certified that the burden has not been passed on to another. These documents show that VAT has been collected. There is no collection of service tax - All these facts establish that the burden of tax has not been passed on to another - Refund allowed.

View Source

← Previous Next →

Refund claim - unjust enrichment - the Chartered Accountant’s ...

Service Tax

January 16, 2020

You may also like:

Refund claim - unjust enrichment - certificate of Chartered Accountant produced by the appellant was not disputed by bringing on record any other opinion contrary to the...

Refund claim - Unjust enrichment - Chartered Accountant certificate indicates the bifurcation of the amounts towards maintenance charges and operation charges and has...

Refund - unjust enrichment - Merely because the amount was shown as expenditure it cannot be concluded that the burden of tax has been passed on to other indirectly - AT

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 - unjust enrichment - burden to prove and to rebut - All the authorities have concurrently found that the assessee has failed to discharge that burden - no...

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...

Unjust enrichment - Refund claim - The contract is for a fixed amount and it has been categorically recorded in the impugned order that no excise duty incidence has been...

Quick Updates: