201507.13
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0

Unjust Enrichment U/s 11B of CEA,1944 Is Not Applicable Even When Duty Element Is Recovered From Insurance Company

Issue : The issue involved in the present appeal is whether appellant is entitled to refund of CENVAT credit taken on inputs destroyed in fire accident when the same amount is recovered from the Insurance Company The applicability of unjust enrichment was the bone of contention for allowing refund even though Section 11 B(2) (c)…

201506.22
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0

Cess collected is “duty of excise” in terms of CEA and hence admissible for Rebate

Issue  Whether Secondary and Higher Education Cess ,levied  on the goods as duty of excise  , is admissible as refund or rebate under Notification No. 56/2002 -C.E , Notification No. 19/04-C.E(NT) etc .  Courts on the Issue a. Decision of Tribunal in Notification No. 56/2002-C.E  Honourable Tribunal  in the matter of  COMMISSIONER OF CENTRAL EXCISE, JAMMU…