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    July 31, 2026   Case Laws Central Excise
    Nicotine Sulphate classification as a vegetable alkaloid defeated reclassification, extended limitation, and unsupported related-party valuation claims.
    July 31, 2026   Case Laws Indian Laws
    Payee or holder status governs cheque-dishonour complaints; proceedings by an unauthorised deceased payee's heir were quashed.
    July 30, 2026   Notifications DGFT
    Harmonised export classification updates revise ITC (HS) entries, policy conditions and prohibited goods with immediate effect.
    July 30, 2026   Circulars SEBI
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    July 30, 2026   Case Laws GST
    Extraordinary writ jurisdiction cannot revive a time-barred statutory GST appeal merely because appellate limitation has expired.
    July 30, 2026   Case Laws GST
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    July 30, 2026   Case Laws GST
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    July 30, 2026   Case Laws GST
    Mandatory hearing before adverse GST determination protects natural justice; unconsidered replies invalidate resulting demand and appellate action.
    July 30, 2026   Case Laws GST
    Deemed withdrawal of best-judgment assessment follows delayed return filing when the prescribed late fee is paid.
    July 30, 2026   Case Laws GST
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    July 30, 2026   Case Laws GST
    Statutory labelling and institutional-consumer packaging preserved GST exemption for frozen chicken cuts despite corporate names appearing on invoices.
    July 30, 2026   Case Laws Income Tax
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    July 30, 2026   Case Laws Income Tax
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    July 30, 2026   Case Laws Income Tax
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    July 30, 2026   Case Laws Income Tax
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    July 30, 2026   Case Laws Income Tax
    Marketing expenditure substantiation may justify limited disallowance, but does not alone establish income misreporting for penalty purposes.

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      Home› Highlights › Central Excise › 2015 › November, 2015 › This
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      Central Excise

      Refund - unjust enrichment - excess payment of duty due to...

      Valuation Dispute Leads to Excise Duty Refund; Contractual Obligation Ensures No Unjust Enrichment Under Agreement with HLL.

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      Central ExciseNovember 9, 2015Case LawsAT
      Refund - unjust enrichment - excess payment of duty due to valuation dispute - in terms of legally enforceable Agreement of the appellant with HLL, the loan amount, was to be returned to HLL as soon as the Appellant gets refund of the excise duty; the refund would not be hit by the bar of unjust enrichment - AT
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