Refund of duty paid under protest - Principles of unjust ...

Central Excise

July 25, 2023

Refund of duty paid under protest - Principles of unjust enrichment - merely issuing credit notes subsequent to the clearance of goods, the assessee cannot be said to have passed the bar of unjust enrichment envisaged under Section 12B of the Central Excise Act, 1944. - AT

View Source

← Previous Next →

Refund of duty paid under protest - Principles of unjust ...

Central Excise

July 25, 2023

You may also like:

Refund - the duty paid under protest falls under section 11B of the Act and as such, would attract the principles of unjust enrichment. - HC

Refund claim - duty paid under protest - unjust enrichment - Time bar - benefit of ‘payment of duty under protest’ made by the manufacturer cannot be extended to the buyer - 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 - price inclusive of duty of excise - maintaining uniformity of price - duty paid under protest - refund allowed - HC

Refund of amount paid under protest - undervaluation - the case of the assessee that it has not passed on the duty element stands established - there is no scope to...

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 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

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 - unjust enrichment - Merely because it was shown as expenditure, the department cannot contend that pre-deposit made by appellant is hit by unjust...

Quick Updates: