The appellant agreed that duty paid by mistake to the government ...

Duty paid by mistake to govt passed on to contractor under protest. Contractor withheld excess payment. No proof duty wasn't credited. Unjust enrichment.

August 12, 2024

Case Laws Central Excise AT

The appellant agreed that duty paid by mistake to the government was passed on to the principal contractor under protest. Their argument was that the principal contractor withheld payment exceeding the refund amount to adjust the excise duty paid by the appellant. However, no factual proof was provided or shown that the duty paid by the principal contractor was not passed on or credited against duties payable. The appellant failed to discharge the burden of proving that unjust enrichment did not occur. The impugned order upholding the rejection of refund claims due to the unjust enrichment bar was upheld, and the appeal was rejected.

View Source

← Previous Next →

The appellant agreed that duty paid by mistake to the government ...

Duty paid by mistake to govt passed on to contractor under protest. Contractor withheld excess payment. No proof duty wasn't credited. Unjust enrichment.

August 12, 2024

Case Laws Central Excise AT

You may also like:

Adjustment of excess paid duty with the short paid duty - the duty excess paid by the appellant is more than the duty short paid by the appellant. Therefore, appellant...

Refund the excess duty paid - The refund has been rejected on the ground that it is barred by limitation - When the appellant has approached the higher forum aggrieved...

Refund claim for the amount of CVD paid - time limitation - Duty was paid under protest or not - The appellant, an importer of silk yarn and silk fabrics, filed a refund...

Refund claim - excess duty paid at 5% instead of 1% - the appellant is liable to pay Basic Customs duty at the rate of 1% and have paid the excess duty. Therefore, the...

Refund claim of excess duty paid - unjust enrichment - after issuance of corrigendum the excess duty, paid lacks the colour of duty and is merely a deposit - the excess...

Refund of Service Tax - Payment of tax as a mistake of law - Period of limitation - The High Court held that if the contractor was not liable to pay tax, the department...

Provisional assessment - whether adjustment of excess paid duty against short paid duty is permitted? - adjustment of excess paid duty against short paid duty is...

Self adjustment of excess duty paid with short duty paid - Price variation clause - the appellant has gone ahead and adjusted the excess duty paid with the short paid...

Adjustment of duty excess paid against the duty short-paid - assessee is entitled for adjustment of excess paid duty with the short-paid duty during the period of...

Whether excess paid duty can be adjusted against the short paid duty, essentially when the assessment is provisional - Held Yes - since after adjusting the duty...

Refund claim alongwith interest - duty paid under protest - unjust enrichment - As from the facts itself, it is clear that the appellants were not required to pay any...

The case involved a refund claim for duty paid under protest, rejected on the ground of unjust enrichment. The appellant paid duty under protest and filed a refund claim...

Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

Refund - Period of limitation - duty paid under protest or not - Importer had preferred an appeal challenging the enhancement of the value of the goods - The decision of...

Refund claim in respect of excess paid duty - proceeding of rebate and proceeding of refund are two different proceedings - appellant have rightly claimed the refund of...

Quick Updates: