Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Refund of duty - principles of unjust enrichment - there was no ...


Court Quashes Order for Duty Refund Due to Lack of End-User; Invalidates Deposit into Consumer Fund.

February 24, 2020

Case Laws     Customs     HC

Refund of duty - principles of unjust enrichment - there was no end-user or customer in the instant case - The authorities in uncanny avoidance to deal with this aspect has rendered the order vitiated and, therefore, decision of the authority qua depositing the amount into the consumer fund is required to be deprecated, quashed and set aside. - HC

View Source

 


 

You may also like:

  1. HC held that petitioner was entitled to refund of IGST and Service Tax paid on ocean freight following Mohit Minerals precedent. While addressing unjust enrichment...

  2. 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...

  3. Refund of service tax paid - unjust enrichment - Tribunal on merit of claim held that no service tax is payable - the adjudicating authority did sanction the refund but...

  4. Refund of amount deposited during investigation proceedings - voluntary deposit or not - Recovery of wrongful input tax credit - The Court found that in the instant...

  5. The appellants challenged the order of the Commissioner (Appeals) denying eligible interest on the refunded amount. The court held that interest accrued on the deposited...

  6. Refund of GST paid deposited by the Vendor on advance paid by the appellant since no supply was made - Return/refund of the entire advance amount - The High Court found...

  7. The court held that the assessee was entitled to refund of Rs. 3,50,00,000/- deposited with the department, along with statutory interest and interest on refunds. The...

  8. Refund claim - doctrine of unjust enrichment - The impugned order has relied on the cost accountant certificate to hold that the burden of the tax paid has been built in...

  9. CESTAT determined appellant's entitlement to 12% per annum interest on refund amounts deposited during investigation, overruling Commissioner (Appeals) order of 6%. The...

  10. 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...

  11. HC held that Provident Fund (PF) dues, comprising both employee and employer contributions, are not corporate debtor assets subject to insolvency resolution. The...

  12. The High Court considered a case regarding refund of Input Tax Credit. The petitioner's refund application was rejected due to lack of supporting documents. The...

  13. Interest on Refund - initially the amount was credit to Consumer Welfare Fund later cash refund was allowed - interest on refund allowed. - AT

  14. Recovery of dues by adjusting them against the refund amount - Delay in processing refund - In this case, the default notices were issued after the period within which...

  15. Refund of deposit - reversal of ITC - The amount was allegedly recovered from them during search proceedings - The High Court noted that the deposit in this case lacked...

 

Quick Updates:Latest Updates