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    Transitional service-tax refunds for unprovided services escape relevant-date limitation, requiring cash payment subject to unjust enrichment.
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October 27, 2026   Case Laws Money Laundering
Predicate scheduled offence requirement renders PMLA proceedings unsustainable when the sole underlying FIR is quashed.
October 27, 2026   Case Laws Money Laundering
Bail in money-laundering prosecution refused where audit evidence supported alleged fund diversion and counsel absences contributed to trial delay.
October 27, 2026   Case Laws Service Tax
Transitional service-tax refunds for unprovided services escape relevant-date limitation, requiring cash payment subject to unjust enrichment.
October 27, 2026   Case Laws Indian Laws
Equitable settlement of assigned debt requires additional payment, releases securities and guarantees, and concludes related recovery and insolvency proceedings.
October 27, 2026   Case Laws Indian Laws
Rebuttable cheque-liability presumptions shift proof of legally enforceable debt once a probable defence is established.
October 26, 2026   Notifications Money Laundering
PMLA Special Court jurisdiction in Rajasthan is reassigned between Jaipur and Jodhpur, with certain Jaipur courts restricted to transferred cases.
October 26, 2026   Notifications Money Laundering
Money-laundering trial jurisdiction expands across defined district clusters through newly specified judicial forums in the notified territory.
October 26, 2026   Notifications SEZ
SEZ membership entries are updated by replacing listed members under amended notification provisions for governance arrangements.
October 26, 2026   Notifications SEZ
SEZ notification entries are revised to replace listed enterprise representatives for Falta SEZ companies with newly listed officers.
October 26, 2026   Notifications Customs
Raw sugar customs-duty exemption extended, keeping eligible tariff-heading imports duty-free until the revised expiry date.
October 26, 2026   Circulars DGFT
Standard Input-Output Norms for doxycycline tablets and clobetasol enable uniform, expedited Advance Authorisation processing.
October 26, 2026   Circulars FEMA
FEMA compounding jurisdiction shifts overseas investment, borrowing, lending and guarantee applications to designated regional offices.
October 26, 2026   Circulars SEBI
Institutional client call-recording exemption lets research analysts retain alternative verifiable interaction records while maintaining broader client-record obligations.
October 26, 2026   Circulars Customs
Risk-based vessel boarding enables prompt entry inward and sail-out clearance without routine physical inspections at minor ports.
October 26, 2026   Notes Money Laundering
Article 21 safeguards against punitive money-laundering detention when trial delay makes continued custody constitutionally disproportionate despite stringent bail rules.
October 26, 2026   Notes Income Tax
Salary expense deductibility requires proof of genuine services, while untested third-party statements demand fair evidentiary safeguards.
October 26, 2026   Notes GST
Cash seizure under GST searches requires statutory authority; unlawful retention may require restitutionary interest and return.
October 26, 2026   Notes Income Tax
Prospective application of stamp-value taxation prevents additions where property agreements and substantive payments pre-date the charging provision.
October 26, 2026   Case Laws GST
Appellate-order refund limitation may use delayed portal upload date, preserving timely claims and triggering interest for non-payment.
October 26, 2026   Case Laws GST
Overlapping input tax credit demands require consideration of the statutory bar before adjudication and may require fresh proceedings.

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Home › Highlights › Customs › 2015 › June, 2015 › This
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Customs

Denial of refund claim - unjust enrichment clause shall not...

Unjust Enrichment Clause Not Applicable for Customs Refunds on Provisional Assessments Finalized Before July 13, 2006.

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Customs June 20, 2015 Case Laws AT
Denial of refund claim - unjust enrichment clause shall not apply for finalization of the provisional assessment for the cases prior to 13.7.2006 - AT
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