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Unjust Enrichment
Unjust Enrichment in relation to refunds claimed pursuant to finalization of Provisional Assessments: CESTAT upholds order of Commissioner (Appeals) [Read Order]
May 25, 2024
Construction of School Rooms not classifiable under Commerce or Industrial Construction Service, Unjust Enrichment Applicable: CESTAT [Read Order]
January 20, 2024
Unjust Enrichment not extendable to Manufactures working under Compounded Levy Scheme under Section 3A of Central Excise Act: CESTAT [Read Order]
January 1, 2024
Provision of Unjust Enrichment will not apply When Assessee paid Duty during Investigation on Post clearance of Goods: CESTAT allows Refund to Hindustan Coca Cola Beverages Ltd [Read Order]
November 1, 2023
Commissioner can Remand Matter to Lower Authority for Examining Documentary Evidence Regards to Unjust Enrichment: CESTAT rules in Favour of Indian Oil Corporation [Read Order]
June 26, 2023
Refund is Hit by Unjust Enrichment when Incidence of Duty has Passed on to Buyers: CESTAT [Read Order]
June 20, 2023
Unjust Enrichment cannot be established without Analysis of whether the Incidence of Duty was Passed to any other person or not: CESTAT [Read Order]
April 19, 2023
Setback to Reliance Industries: CESTAT Orders Re Adjudication to Verify Unjust Enrichment [Read Order]
February 21, 2023
Withholding of Income Tax Refund by Dept amount to ‘Unjust Enrichment’: Delhi HC rules Assessee need not file Separate Claim for Refund [Read Order]
August 30, 2022
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