Refund of Service Tax paid - unjust enrichment - any amount ...

Service Tax

February 1, 2023

Refund of Service Tax paid - unjust enrichment - any amount deposited during the pendency of adjudication or investigation is in the nature of a deposit and, therefore, cannot be considered to be towards payment of service tax or excise duty. The principles of unjust enrichment, therefore, would not apply if a refund is claimed for refund of this amount. - AT

View Source

← Previous Next →

Refund of Service Tax paid - unjust enrichment - any amount ...

Service Tax

February 1, 2023

You may also like:

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...

Denial of refund claim - Unjust enrichment - amount deposited during investigation - and amount of pre-deposit - Refund allowed - AT

Unjust enrichment - during investigation appellant deposited an amount of Rs.18,75,000/- under protest by debit entries in the cenvat credit account - refund allowed - AT

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

Refund of duty paid under protest – unjust enrichment is not applicable where amount deposited under protest - AT

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...

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...

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...

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 - 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.

Quick Updates: