This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Concept of unjust enrichment not applies on export of service
Case Law Details
- Case Name
- M/s. Western Union Financial Services Inc. Vs. CST (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
M/s. Western Union Financial Services Inc. Vs. CST (CESTAT Delhi)
Appellant is to the effect that for export of service, the concept of unjust enrichment itself will not apply. To support this contention, they relied on various decided cases. The Tribunal in Pulcra Chemicals (India) Pvt. Ltd. (supra), Wienerberger Brick Industries Pvt. Ltd. (supra), Vodafone Cellular Ltd. (supra) and M/s.Mohanlal Services (supra) held that with reference to refund claims relating to export of services the principle of unjust enrichment would not be applicable as provided in Section 11 B of t...
