Unjust enrichment under tax laws refers to a legal principle that prevents individuals or entities from benefiting unjustly or unfairly at the expense of the tax system. It applies when a taxpayer receives a refund or tax benefit that they are not entitled to, either due to error, misrepresentation, or non-compliance with tax laws. Tax authorities have mechanisms in place to identify and rectify cases of unjust enrichment, ensuring that taxpayers do not retain undue financial advantages. Unjust enrichment provisions serve to maintain fairness, integrity, and compliance within the tax system, and non-compliance can result in penalties, interest, or legal consequences.
Corporate Law : Bombay HC allows refund of ₹78.65 lakhs in stamp duty, despite delay in filing. Court prioritizes substantive justice over techn...
Excise Duty : CESTAT Mumbai allows Bhor Industries' appeal, addressing unjust enrichment and duty refund issues from 1970-1982. Remanded case fo...
Excise Duty : The CESTAT Mumbai ruled in favor of Hindustan Coca Cola, allowing them a refund and rejecting the concept of unjust enrichment. Le...
Excise Duty : The CESTAT Ahmedabad addresses a case involving a refund dispute related to abatement and excise duty, emphasizing the need for cl...
Excise Duty : Analyze CESTAT Mumbai's ruling in Indian Oil Corporation Ltd. vs. Commissioner of Central Excise, focusing on 'unjust enrichment' ...
CESTAT Delhi in case of Quality Builders & Contractor vs Commissioner of Central Excise, set a new precedent for service tax refund claims.
CESTAT Ahmedabad orders a fresh look into Vapi Care Pharma’s refund claim, probing the unjust enrichment aspect and duty pass-through.
