• Advertise
  • Membership
  • Sign inSUBSCRIBE
Legal Era
X
Sign in
  • Home
  • News
    +
    • From the Courts
    • Policy & Law
    • Supreme Court (India)
    • High Court (India)
    • TAX Updates
    • MARKET WATCH
    • Deal Street
    • Global Insights
    • IBC Cases
    • Hires & Moves
    • IP News
    • Competition Verdict
  • Articles
    +
    • ABOUT THE LAW
    • AWARDS & ACCOLADES
    • Aerospace
    • Agriculture
    • Alternate Dispute Resolution
    • Banking and Finance
    • Bankruptcy
    • Book Review
    • Bribery & Corruption
    • Commercial Litigation
    • Competition Law
    • Conference Reports
    • Consumer Products
    • Contract
    • Corporate Governance
    • Corporate Law
    • Covid-19
    • Cryptocurrency
    • Cybersecurity
    • Data Protection
    • Defence
    • Digital Economy
    • E-commerce
    • Employment Law
    • Energy and Natural Resources
    • Entertainment and Sports Law
    • Environmental Law
    • FDI
    • Food and Beverage
    • Health Care
    • IBC Diaries
    • Insurance Law
    • Intellectual Property
    • International Law
    • Labour Laws
    • Litigation
    • Litigation Funding
    • Manufacturing
    • Mergers & Acquisitions
    • NFTs
    • Privacy
    • Private Equity
    • Project Finance
    • Real Estate
    • Risk and Compliance
    • Technology Media and Telecom
    • Tributes
    • Zoom In
    • Take On Board
    • In Focus
    • Law & Policy and Regulation
    • IP & Tech Era
    • Viewpoint
    • Arbitration & Mediation
    • Tax
    • Student Corner
  • Law Firms
  • In-House
  • Rankings
  • E-Magazine
  • Legal Era TV
  • Events
  • News
    • From the Courts
    • Policy & Law
    • Supreme Court (India)
    • High Court (India)
    • TAX Updates
    • MARKET WATCH
    • Deal Street
    • Global Insights
    • IBC Cases
    • Hires & Moves
    • IP News
    • Competition Verdict
  • Articles
    • ABOUT THE LAW
    • AWARDS & ACCOLADES
    • Aerospace
    • Agriculture
    • Alternate Dispute Resolution
    • Banking and Finance
    • Bankruptcy
    • Book Review
    • Bribery & Corruption
    • Commercial Litigation
    • Competition Law
    • Conference Reports
    • Consumer Products
    • Contract
    • Corporate Governance
    • Corporate Law
    • Covid-19
    • Cryptocurrency
    • Cybersecurity
    • Data Protection
    • Defence
    • Digital Economy
    • E-commerce
    • Employment Law
    • Energy and Natural Resources
    • Entertainment and Sports Law
    • Environmental Law
    • FDI
    • Food and Beverage
    • Health Care
    • IBC Diaries
    • Insurance Law
    • Intellectual Property
    • International Law
    • Labour Laws
    • Litigation
    • Litigation Funding
    • Manufacturing
    • Mergers & Acquisitions
    • NFTs
    • Privacy
    • Private Equity
    • Project Finance
    • Real Estate
    • Risk and Compliance
    • Technology Media and Telecom
    • Tributes
    • Zoom In
    • Take On Board
    • In Focus
    • Law & Policy and Regulation
    • IP & Tech Era
    • Viewpoint
    • Arbitration & Mediation
    • Tax
    • Student Corner
  • Law Firms
  • In-House
  • Rankings
  • E-Magazine
  • Legal Era TV
  • Events

Top Stories

HomeNews
13 April 2022 1:15 AM GMT

CESTAT turns down refund claim rejection order

By Legal Era
CESTAT turns down refund claim rejection order

CESTAT turns down refund claim rejection order The Judicial Member took into account the decision followed in an earlier case The Delhi branch of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) has quashed an order rejecting the refund claim. It was done on the basis that the appellant had failed to pass the bar of unjust enrichment and observed that there was no...

ToRead the Full Story, Subscribe to Legal Era

Access the exclusive LEGAL ERAStories,Editorial and Expert Opinion

Subscribe Now
AlreadyaSubscriber?SigninNow
View Plans


CESTAT turns down refund claim rejection order

The Judicial Member took into account the decision followed in an earlier case

The Delhi branch of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) has quashed an order rejecting the refund claim. It was done on the basis that the appellant had failed to pass the bar of unjust enrichment and observed that there was no provision in the law regulating the refund of penalty.

Under the category 'Banking and Financial Institution Services', the department had initiated the proceedings against the appellant, Rajasthan Financial Corporation for the payment of service tax and served a show-cause notice. On adjudication, the demand of service tax was confirmed along with interest and equivalent penalty.

On an appeal by the appellant, the Commissioner of Income Tax (Appeals) gave the benefit of payment of penalty under the wrong head. He maintained it was a procedural lapse on the part of the appellant. But said that the appellant had failed to pass the bar of unjust enrichment.

The Judicial Member Ashok Jindal, however, observed, "It is a case of a refund of penalty and for it there are no such provisions in law where the appellant is required to establish that they have to pass the bar of unjust enrichment."

Citing the decision of the tribunal in an earlier case, it added, "The bar of unjust enrichment is not applicable to the facts of the case."

TAGS:
  • Customs Excise and Service Tax Appellate Tribunal 
  • Commissioner of Income Tax (Appeals) 
Next Story
Similar Posts
See More
Trending Now
Recommended Articles
  • News
  • From the Courts
  • Supreme Court (India)
  • High Court (India)
  • Global Insights
  • Deal Street
  • Hires & Moves
  • Refund & Cancellation Policy
  • Articles
  • Zoom In
  • Take On Board
  • In Focus
  • Law & Policy
  • IP & Tech Era
  • Viewpoint
  • Arbitration & Mediation
  • Tax
  • Student Corner
  • Interviews
  • Law Firms
  • E-Magazine
  • Legal Era TV
  • Membership
  • Reader's Feedback
  • Cartoons
  • Subscribe
Follow Us
Subscribe Newsletter
  • 2022© All rights reserved Legal Era Media Group
  • Who We Are
  • Careers
  • Advertise with Us
  • Contact Us
  • Privacy Policy
  • Terms and Conditions
Powered by  Hocalwire
X
X