Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Refund of customs duty deposited during investigation was denied on unjust enrichment on the ground that the amount was booked as expenditure in the profit and loss account. This was held to be an incorrect test; the determinative inquiry is whether the duty incidence was passed to customers through enhanced sale price. As the invoices reflected only material cost, labour charges and VAT, with no recovery of customs duty, and there was no evidence of post-duty price increase, the burden was held not to have been passed on, making unjust enrichment inapplicable. The impugned order was set aside and refund was allowed. - CESTAT
Refund of customs duty deposited during investigation was denied on unjust enrichment on the ground that the amount was booked as expenditure in the profit and loss account. This was held to be an incorrect test; the determinative inquiry is whether the duty incidence was passed to customers through enhanced sale price. As the invoices reflected only material cost, labour charges and VAT, with no recovery of customs duty, and there was no evidence of post-duty price increase, the burden was held not to have been passed on, making unjust enrichment inapplicable. The impugned order was set aside and refund was allowed. - CESTAT
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