#Unjust enrichment
Log in to FollowUnjust 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.
Goods and Services Tax
Goods and Services Tax
Booking Disputed Tax as Expense in Books Does Not Prove Unjust Enrichment
Goods and Services Tax
Goods and Services Tax
Post-GST Assam Agricultural Market Cess Illegal, Refund Denied Under Unjust Enrichment Doctrine
Goods and Services Tax
Goods and Services Tax
Assam Agricultural Market Cess Struck Down Post-GST by Gauhati HC
Custom Duty
Custom Duty
Unjust Enrichment Not Applicable to Short-Landed Goods Uncleared for Home Consumption
Corporate Law
Corporate Law
Refund of Stamp Duty on cancelled agreements: Doctrine of Unjust Enrichment
Excise Duty
Excise Duty
Unjust Enrichment Does Not Apply to Captively Consumed Goods Without Sale
Excise Duty
Excise Duty
No Unjust Enrichment if Excise Duty Not Collected from Customers: CESTAT
Excise Duty
Excise Duty
CESTAT denies Excise Duty Refund due to Unmet Burden of Proving No Unjust Enrichment
Excise Duty
Excise Duty
CA Certificate Suffices to Prove Non-Pass on of Excise Duty Obligation
Excise Duty
Excise Duty
Incidence of Duty Borne by Appellant, Unjust to Credit Refund to Consumer Welfare Fund: CESTAT
Excise Duty
Excise Duty
Commissioner (A) can remand the matter to Adjudicating Authority to decide afresh
Excise Duty
Excise Duty
Refund claim hit by principles of unjust enrichment on failure to prove that incidence of duty not passed on
Service Tax
Service Tax
Doctrine of unjust enrichment not applies to advance service tax payment
Service Tax
Service Tax
