Refund claim - Applicability of Doctrine of unjust enrichment - ...

Central Excise

April 29, 2021

Refund claim - Applicability of Doctrine of unjust enrichment - the purchaser of the goods was not entitled to a claim for refund of duty made under protest by the manufacturer without complying with the mandate of Section 11B of the Act. - HC

View Source

← Previous Next →

Refund claim - Applicability of Doctrine of unjust enrichment - ...

Central Excise

April 29, 2021

You may also like:

Refund claim - the doctrine of unjust enrichment is established, even if the credit notes are issued after clearance of goods. - AT

Denial of refund claim - Finalization of provisional assessment - prior to the amendment i.e. 13-7-2006, this doctrine of unjust enrichment was not attracted to refund...

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

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

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 excess duty paid - Debit / Credit Note - unjust enrichment - purchaser reversed the credit - 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

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...

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

Quick Updates: