Service permanent establishment requires non-auxiliary services, while arm's-length distributor remuneration precludes further profit attribution in I...
Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscr...
Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Principles of unjust enrichment - Refund amount ordered to be credited to the Consumer Welfare Fund instead of being paid to the appellant - The Tribunal interprets Clause (e) of the third proviso to section 11B of the Central Excise Act, 1944, and concludes that the appellant had indeed borne the burden of the duty and had not passed it on to any other party. - Based on the findings, the Tribunal determines that the appellant is entitled to the refund amount along with interest, which should be reimbursed directly to the appellant instead of being credited to the Consumer Welfare Fund.
Principles of unjust enrichment - Refund amount ordered to be credited to the Consumer Welfare Fund instead of being paid to the appellant - The Tribunal interprets Clause (e) of the third proviso to section 11B of the Central Excise Act, 1944, and concludes that the appellant had indeed borne the burden of the duty and had not passed it on to any other party. - Based on the findings, the Tribunal determines that the appellant is entitled to the refund amount along with interest, which should be reimbursed directly to the appellant instead of being credited to the Consumer Welfare Fund.
Note: It is a system-generated summary and is for quick reference only.
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