Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
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.
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