Refund Archives

Cases Reported in ITR | Latest Cases on Income Tax Laws

Explore the latest cases reported in SCC’s Income Tax Reports (ITR) Volume on Income tax deductions, Depreciations, Reassessment, Appeal and much more.

Case Briefs High Courts

If burden of excess octroi duty is passed onto consumers, then granting its refund will amount to ‘unjust enrichment’; Bombay HC dismisses Colgate’s plea

It is reasonable to infer that petitioner has already passed on the burden of octroi duties to its consumers as it has neither pleaded nor established that it has not passed on the burden of the alleged excess octroi collected by the Bombay Municipal Corporation to its consumers.

Case Briefs High Courts

[Unjust Enrichment] Bombay High Court directs for refund of amount deposited with Sub-Divisional Officer on account of cancellation of event

The Court said that in the absence of any authority to forfeit the sum deposited in the application or agreement between the petitioner and the respondent, or any statutory provision or circular, renders the respondents disentitled to withhold the amount deposited with them.

Case Briefs Supreme Court

NCDRC cannot rewrite terms & conditions of contract and apply its own subjective criteria: SC directs builder to refund deposited amount to buyer for delayed possession

Supreme Court said that once the parties committed themselves to a written contract, whereby they reduced the terms and conditions agreed upon by them to writing, the same would be binding upon them.

District Consumer Disputes Redressal Commission

Case Briefs Tribunals/Commissions/Regulatory Bodies

“Unscrupulous coaching institutes should not have the right to retain fees of students who leave course midway due to dissatisfaction with the services”: DCDRC

VLCC failed to deliver on their promise by not conducting the courses as per the agreed terms. Furthermore, their suggestion to adjust the course fees against the enrolment of a relative was found to be unfair and contrary to consumer protection principles by DCDRC.

Case Briefs High Courts

Delhi High Court directs government to refund Rs. 7.12 cr to Vodafone Idea Ltd. paid as IGST towards its international services

“The authorities rejected petitioner’s refund claim by mentioning that payments in respect of some of the invoices are received in advance, but respondents have not referred to any particular instance where payments in respect of any invoices are received prior to the date of invoices.”

Case Briefs High Courts

Delhi High Court directs VAT Authorities to process Flipkart’s VAT refund along with interest

A pre-deposit does not partake the character of a tax or duty. Those are sums which are deposited by an assessed solely for the purposes of pursuing the remedy of appeal.

Case Briefs High Courts

Calcutta High Court criticizes Authorities’ unjustifiable procrastination and inaction; orders refund of lapsed deposit with interest

Calcutta High Court observed that “…inaction and ‘shifting the blame game' by one authority to another is highly deprecated by this court.”

Case Briefs Tribunals/Commissions/Regulatory Bodies

NCLT directs RP to approach CoCs for refunds to passengers for cancelled Go Airlines tickets

NCLT seeks response from respondents to the application for refunds to passengers under Section 60(5) of IBC.

Case Briefs Supreme Court

Supreme Court stays Allahabad HC order directing UP Schools to refund or adjust 15 % school fees paid during Covid-19 pandemic

Supreme Court stayed the operation of the Allahabad High Court's judgment to the extent it directs refund of the fee paid to ex-students, till the next date of hearing.

Case Briefs High Courts

Services provided by EY India to overseas EY entities are not “intermediary services”; Delhi High Court directs processing of ITC refund applications filed by EY India

The Delhi High Court held that Ernst and Young Ltd. is not an ‘intermediary’ under the IGST Act, as it does not arranges or facilitates services to overseas EY entities from the third parties but only renders services to them.

Case Briefs High Courts

Kerala High Court | Court fee cannot be refunded after the suit decided on merits

Kerala High Court observed that when the suit is dismissed on finding that it is barred by law, the court fees cannot be refunded.

Case Briefs Tribunals/Commissions/Regulatory Bodies

Cancelled Flat Bookings amount to non-performance of service; CESTAT directs Authorities to refund service tax to Builder

CESTAT states that cancelled flat bookings amount to non-performance of service,Held that Service tax is not applicable if no service is rendered.

Case Briefs Tribunals/Commissions/Regulatory Bodies

‘Commissioner ought to have followed Supreme Court’s Ranbaxy Laboratories verdict’; CESTAT grants interest on delayed sanction of Refund claim under Rule 5 of CENVAT Credit Rules

“When series of decisions of Constitutional Courts are available then the Principle of Judicial discipline cast a duty on me to follow those and nothing else”, observed the Tribunal.

Case Briefs High Courts

Delhi High Court directs Delhi Government to reimburse Rs. 16 lakhs to a judicial officer as reimbursement for treatment of Covid-19

Delhi High Court: In a writ petition filed by an Additional District Judge for reimbursement of his treatment charges during

Case Briefs Tribunals/Commissions/Regulatory Bodies

Offer of possession of apartments without the amenities promised and arbitrary deduction of earnest money; Read to know whether NCDRC found Mahindra Homes liable for deficient service?

National Consumer Disputes Redressal Commission (NCDRC): The Bench of S.M. Kanitkar (Presiding Member) and Binoy Kumar (Member) while deliberating upon