Permissibility of refund claims and the applicability of the ...

Refund Claims Denied: Appellate Tribunal Upholds Strict Procedure Compliance Under Unjust Enrichment Doctrine.

November 23, 2024

Case Laws Service Tax AT

Permissibility of refund claims and the applicability of the unjust enrichment doctrine. The judicial view emphasizes the principles of economic and distributive justice, equity, and good conscience, as enshrined in the Constitution's Preamble and Directive Principles. The Supreme Court's decision in Mafatlal Industries Ltd. clarifies that seeking a refund is not a matter of right, and a specific procedure must be followed. In the present case, the appellant did not follow the prescribed procedure, and the adjudicating authority invoked Section 11B of the Central Excise Act. The Appellate Tribunal upheld the order, dismissing the appeal and ruling that the refund claim is not maintainable in light of the Mafatlal decision, which upholds the unjust enrichment doctrine.

View Source

← Previous Next →

Permissibility of refund claims and the applicability of the ...

Refund Claims Denied: Appellate Tribunal Upholds Strict Procedure Compliance Under Unjust Enrichment Doctrine.

November 23, 2024

Case Laws Service Tax AT

You may also like:

Refund of unutilised input tax credit - non-compliance with the procedure - When the entitlement of the petitioner for refund is not in dispute and the appellate...

The case involved a dispute over a refund claim u/s 11B of the Central Excise Act. The Appellate Tribunal held that the time limitation for filing the refund claim did...

The case involved a claim for refund of interest u/s 72 of Finance Act, 2010 to benefit from a retrospective amendment to Rule 6 of CCR, 2002/2004. The Tribunal held...

The case pertains to the refund of service tax paid on input services utilized for the export of 'Cut and Polished Diamonds' during October 2015 to March 2016, as per...

Refund of Service Tax - time limitation - Exercise of power u/s 142(3) of GST Act for refund of service tax - The case involves the rejection of a refund claim by the...

CESTAT allowed appeal concerning refund of CVD and ACD. Original authority's rejection was based on contradictory findings - accepting CA certificate showing non-passing...

The appellants claimed that the entire amount of service tax paid by them should be considered as a deposit u/s 35FF of the Central Excise Act, 1944, and sought a refund....

Refund of duty paid - filing of refund claim before the wrong jurisdiction - if the adjudicating authority was of the view that the appellant has not filed refund claim...

The Appellate Tribunal addressed the rejection of the assessee's claim for a lower tax rate u/s 115BAA due to non-filing of Form 10IC on time. The CIT(A) dismissed the...

Adjustment of Penalties from Refund amount - After an appellate order allowed redemption of the seized currency upon payment of fines and penalties, the appellant filed...

The Appellate Tribunal addressed the issue of refund and adjustment of security amount in a claim. It examined Clause 8 of the Claim Form and found that the security...

CESTAT dismissed appeal concerning refund claim of unutilized Cenvat Credit under s.142(3) of CGST Act, read with Rule 5 of Cenvat Credit Rules and s.11B of Central...

Refund of duty paid - filing of refund claim before the wrong jurisdiction - if the adjudicating authority was of the view that the appellant has not filed refund claim...

Refund claim - rejected on the ground that the appellant cannot claim the refund directly without challenging the assessment order (bill of entry) - refund cannot be denied - AT

Procedure relating to sanction, post-audit and review of refund claims - Guidelines issued to ensure uniformity in issuance of speaking order for refund - Details...

Quick Updates: