Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
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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