News Flash
  • Nomination For One-Day Workshop on "Official Usages of Rajbhasha Hindi" For Group 'A' officers of CBIC on 28th January, 2019 at NACIN, Faridabad. - click here
  • DG Systems, CBIC invites Telecom Service Providers for a Pre-RFP Consultation for supplying 3G/4G SIMs for ICETABs at CBIC offices. The meeting would be conducted at 12:00 PM on 21.01.2019 at 1st Floor, Tower-1, NBCC Plaza, Sector-5, Pushp Vihar, Saket, New Delhi. Interested parties may send email confirmation (maximum 3 members per organisation) at CUG.RFP@ICEGATE.GOV.IN by 18.01.2019
  • Revised sanctioned strength of Superintendent and Inspector in Ahmedabad and Vadodara Zones - click here
  • Notifications seeking to amend notification No. 48/2017 (to amend the meaning of Advance Authorisation in the Explanation
  • DO Letter on Two Swachhta Projects - click here
  • DGHRD-CBIC website has moved from www.dghrdcbec.gov.in to www.dghrdcbic.gov.in.
  • Chairman D.O. letter dated 07.01.2019 - Augmentation of Infrastructure, and slow utilization of funds in the F.Y. 2018-19 - reg. Click here
  • Updated version of GST Concept and Status and PPT on GST - An Update as on 01/01/2019 have been uploaded
  • E-Tender Called For From Central/State Government PSUs For Construction Of Integrated Nacin Complex, Chennai -Click here -Click here
  • Details of Candidates nominated on the basis of JHT Examination, 2017 not joined the respective Ministries/ Departments/ Organizations - reg. Click here
  • Observation of "Swachhta Pakhwada" in the Department of Revenue during 16.01.2019 to 31.01.2019Click here
  • Notifications and Orders issued based on the recommendations of the 31st GST Council meeting held on 22nd December, 2018.
  • Sh. P K Das IRS:1983 has taken over the charge of Chairman CBIC.
  • CBIC has issued a Notice Inviting Tender (NIT) regarding Customs Integrated System (CIS) Phase I RFP. It will be available on CPP portal for your ready reference from 9 AM on 1st Jan 2019.
  • Circulars clarifying six miscellaneous issues related to GST, Denial of composition option by tax authorities, Export of services under GST, and Refund related issues under GST issued.
  • Final Integrated All India Seniority List of Superintendents of Customs (Prev.) for the period from 01.01.2012 to 31.12.2013 Click here
View all

Unjust-Enrichment

ECS subject-wise list of Central Excise cases

S No

Citation

Name of the Party

Subject Heading

1

2012 (2) ECS (71) (Tri-Del)(154KB)

M/s JSB Aluminum

The excise duty as well as education cess and S&H Education Cess paid by the appellant at the time of removal of excisable goods from his unit has been passed on the customers, therefore, any refund of the excise duty or education cess given to the appellant would amount to unjust enrichment, which is not permissible, in view of Section 11B of the Central Excise Act which provides that refund in term of the provision shall be allowed if the incidence of duty paid erroneously has not been passed on to any other person

2

2013 (2) ECS (80) (Tri-Del)(157KB)

M/s Kisan Sahkari Chini Mill Ltd.]

In view of the non-obstante clause of sub-section (3) of Section 11(B), all the refund claims made during the period w.e.f 20.09.1991 would be subject to the principle of unjust enrichment. We find that the same view has been taken by the Apex Court in the decision of Sahkari Khand Udyog Vs. CCE reported in 2005 (181) ELT 328 (SC).

3

2013(1) ECS (76) (Tri-Mad)(152KB)

M/s KONE Elevator India Pvt. Ltd

Uniformity of price cannot be bar for unjust enrichment. The Hon'ble Supreme Court in the case of Commissioner of Central Excise, Mumbai-II Vs. Allied Photographics India Ltd. Vs CCE, reported in 2004 (166) E.L.T 3 (S.C.) held that consistency of price of final goods of the assessee did not materially lead to the conclusion that incidence of duty had not passed on to the customers

4

2013 (2) ECS ( 60) (Tri-Del)(183KB)

M/s Suncity Threads Ltd

Appellant has not been able to discharge the onus placed upon it for proving that excise duty has not been recovered from their customers, though learned advocate has drawn our attention to a letter written to their jurisdictional Central Excise authorities indicating that they would not be collecting this amount from their customers.

5

2013 (2) ECS ( 66) (Tri-Del)(101KB)

M/s Chhata Sugar Co. Ltd

Unjust enrichment is applicable in rebate claims, as held by Trubunal in order dated 26.09.12 in case of KisanSahkariChini Mills- Appeal filed by party rejected

6

2013 (1) ECS (110) (Tri-Mum)(161KB)

Praj Agro Vision Ltd

It is well settled principle of interpretation of statute that a statute has to be construed without adding any words to it or subtracting any words from it and an interpretation which makes a part of the statute redundant has to be avoided