Presentation on Unjust Enrichment - Indirect Taxation:
Doctrine, Basic Understanding in context of excise and service tax with relevant case laws and reference of law dictionaries.
he Specific Relief Act, 1963 is an Act of the Parliament of India which provides remedies for persons whose civil or contractual rights have been violated. It replaced an earlier Act of 1877. The following kinds of remedies may be granted by a court under the provisions of the Specific Relief Act:
Recovery of possession of property
Specific performance of contracts
Rectification of instruments
Rescission of contracts
Cancellation of Instruments
Declaratory decrees
Injunction
The presentation TRANSFER OF PROPERTY ACT, 1882 includes the object of the Act, property, transfer, nature of transfer, kinds of transfer, the difference between movable and immovable property etc.
the present power point presentation deals with the subject transfer of property act section 41 which talks about ostensible ownership. The ppt will be very helpful in understanding the topic and covers the relevant case laws for the same in a summarized way in 8 slides.
he Specific Relief Act, 1963 is an Act of the Parliament of India which provides remedies for persons whose civil or contractual rights have been violated. It replaced an earlier Act of 1877. The following kinds of remedies may be granted by a court under the provisions of the Specific Relief Act:
Recovery of possession of property
Specific performance of contracts
Rectification of instruments
Rescission of contracts
Cancellation of Instruments
Declaratory decrees
Injunction
The presentation TRANSFER OF PROPERTY ACT, 1882 includes the object of the Act, property, transfer, nature of transfer, kinds of transfer, the difference between movable and immovable property etc.
the present power point presentation deals with the subject transfer of property act section 41 which talks about ostensible ownership. The ppt will be very helpful in understanding the topic and covers the relevant case laws for the same in a summarized way in 8 slides.
THE SLIDES CONCENTRATE N THE ISLAMIC CONCEPT OF PRE-EMPTION (SHUFA). IT INCLUDES ITS PRESENT AND CONSTITUTIONAL STATUS AS WELL. HELPFUL FOR LAW STUDENTS AND PROFESSIONALS
Consumer protection laws are equally applicable when it comes to the services they avail from the Banking Institutions, therefore in order to protect their rights, Consumer Protection Act, 1986 is applicable to the services provided by the Banks.
The term estoppel is said to have been derived from the French term 'estoup' which means 'shut the mouth'.
The doctrine of estoppel is a rule of evidence contained in Section 115 of the Evidence Act.
To analyse and understand the provisions of Foreign Exchange Management (Adjudication Proceedings And Appeal) Rules, 2000. We shall understand the provisions relating to imposition of penalty, the adjudicating authority, inquiry proceedings and the various aspects of appeal.
This is a special Act.Though it has less sections but all are very effective. The Court can see this Act as guidance to use its discretion in judicious manner.
This explains what are parties to a suit, who can be joined as party to suit. It explains joinder, misjoinder, nonjoinder of parties. How parties may be added or struck out.
This is the same presentation that is in the Cafe during lunch and the 55" Digital Message Boards throughout the building.
If you'd like your group/message broadcast, please use this form: http://goo.gl/forms/ArYf3wWaQG
OR just email me: angela.yeasayer@jefferson.kyschools.us
THE SLIDES CONCENTRATE N THE ISLAMIC CONCEPT OF PRE-EMPTION (SHUFA). IT INCLUDES ITS PRESENT AND CONSTITUTIONAL STATUS AS WELL. HELPFUL FOR LAW STUDENTS AND PROFESSIONALS
Consumer protection laws are equally applicable when it comes to the services they avail from the Banking Institutions, therefore in order to protect their rights, Consumer Protection Act, 1986 is applicable to the services provided by the Banks.
The term estoppel is said to have been derived from the French term 'estoup' which means 'shut the mouth'.
The doctrine of estoppel is a rule of evidence contained in Section 115 of the Evidence Act.
To analyse and understand the provisions of Foreign Exchange Management (Adjudication Proceedings And Appeal) Rules, 2000. We shall understand the provisions relating to imposition of penalty, the adjudicating authority, inquiry proceedings and the various aspects of appeal.
This is a special Act.Though it has less sections but all are very effective. The Court can see this Act as guidance to use its discretion in judicious manner.
This explains what are parties to a suit, who can be joined as party to suit. It explains joinder, misjoinder, nonjoinder of parties. How parties may be added or struck out.
This is the same presentation that is in the Cafe during lunch and the 55" Digital Message Boards throughout the building.
If you'd like your group/message broadcast, please use this form: http://goo.gl/forms/ArYf3wWaQG
OR just email me: angela.yeasayer@jefferson.kyschools.us
At Breakthrough, we believe the road to college begins in middle school. Yet, for low-income, underserved youth – the road is often bumpy with twists and turns that can steer them off the path. You will hear from five students, who will share details of their journey to college, and the role that Breakthrough plays in taking that journey with them.
Ladies and Gentlemen, we present to you Donovan, Maggie, Jennifer, Manuel, and Danielle – the students of Breakthrough Silicon Valley.
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Первая часть секционного заседания началась с минуты памяти, посвященной Андреевой Г.М., Зинченко В.П. и Купрейченко А.Б. Далее состоялась презентация «Ассоциации бизнес психологов» в лице президента проф. Базарова Т.Ю. и членов правления, среди которых, Нестик Т.А., Ходзинская О.И., Штроо В.А. и другие. В основном блоке первой части были сделаны доклады как теоретического, так и прикладного характера. Антонова Наталья Викторовна (НИУ ВШЭ, Москва) выступила с докладом «Внутренний имидж организации и лояльность сотрудников», Базаров Тахир Юсупович (МГУ им. М.В. Ломоносова, НИУ ВШЭ, Москва) выступил с докладом «Этичное лидерство: доверие, основанное на авторитете», Каххаров Шавкатжон Вахобджанович (Группа компаний «ATG-CNT Consult», Москва - Гамбург) выступил с докладом «Архитектура доверие в организации – инструкция для руководителя», Киселева Анна Аркадьевна (Институт Прикладной Психологии «Гуманитарный Центр», Харьков, Украина) выступила с докладом «Доверие и смыслопроизводство в организационной коммуникации», Кларин Михаил Владимирович (Институт теории и истории педагогики РАО, Москва) выступил с докладом «Откровенный ди
Cambiamenti nel mondo del lavoro, dovuti a fattori tecnologici, geografici e demografici, rendono anacronistico un approccio tradizionale alle modalità di lavoro: se le organizzazioni vogliono mantenere il loro successo, devono uscire dal guscio senza paura ed abbracciare la novità.
It contains marks obtained by 30 students
Seven Quizzes -marks given out of 5
Five Assignments -marks given out of 5
One Term Report - marks given of 10
Two Tests - marks given out of 15
One Final Exam - marks given out of 30
• Grade should be calculated as per following policies:
Quizzes: Total weight 15%, N-2, Average of remaining quizzes x 3, Rounded to single decimal place
Assignments: Total weight 15%, (Average of Top and Bottom) x 3, Rounded to single decimal place {1.50}
Total Semester: Quizzes + Assignments + Term Report +Both Tests
Total Score: Total Semester + Final Exam
• Insert a line at the bottom and calculate average score for each item i.e. Quizzes, Assignments, ……, Final Exam, Rounded to single decimal place
TEXTILE INSTITUTE OF PAKISTAN
Cutting costs could be costing you moneyRedHatEMEA
"We evaluated Red Hat® Cloud Infrastructure to be one of the most versatile and complete cloud solutions available."
Professor Yeng Chai Soh, founding director, High Performance Computing Centre, NTU
#documentarycreditsar are independent of the underlying legal relationship: when #banks are to determine whether the documents presented are in conformity with the credit, they can only base their decision on the #credit itself and the documents presented. Whe combined, these factors give scope for #fraud and for presenting #forged documents. The possibility of misusing the credit instrument does indeed exist and it is beyond any doubt that #credits are misused, primarily where #banks find documents containing incorrect information. The occurrence of actual #fraud is fortunately quite rare #UCP600 does not contain any article about #fraud and #forgery, nor it refers to any #rule to be applied when fraud or forgery is detected, nor did the previous versions contain any provision on the subject.
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Information on FDCPA (Fair Debt Collection Practices Act) is provided by yourcollectionrights. FDCPA protects the rights of consumers from the third party debt collector abuse. Fair Debt Collection Practices Act protects you from their illegal and unethical tactics.
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Read| The latest issue of The Challenger is here! We are thrilled to announce that our school paper has qualified for the NATIONAL SCHOOLS PRESS CONFERENCE (NSPC) 2024. Thank you for your unwavering support and trust. Dive into the stories that made us stand out!
Safalta Digital marketing institute in Noida, provide complete applications that encompass a huge range of virtual advertising and marketing additives, which includes search engine optimization, virtual communication advertising, pay-per-click on marketing, content material advertising, internet analytics, and greater. These university courses are designed for students who possess a comprehensive understanding of virtual marketing strategies and attributes.Safalta Digital Marketing Institute in Noida is a first choice for young individuals or students who are looking to start their careers in the field of digital advertising. The institute gives specialized courses designed and certification.
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This slides describes the basic concepts of ICT, basics of Email, Emerging Technology and Digital Initiatives in Education. This presentations aligns with the UGC Paper I syllabus.
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Prepare a presentation or a paper using research, basic comparative analysis, data organization and application of economic information. You will make an informed assessment of an economic climate outside of the United States to accomplish an entertainment industry objective.
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Artificial Intelligence (AI) technologies such as Generative AI, Image Generators and Large Language Models have had a dramatic impact on teaching, learning and assessment over the past 18 months. The most immediate threat AI posed was to Academic Integrity with Higher Education Institutes (HEIs) focusing their efforts on combating the use of GenAI in assessment. Guidelines were developed for staff and students, policies put in place too. Innovative educators have forged paths in the use of Generative AI for teaching, learning and assessments leading to pockets of transformation springing up across HEIs, often with little or no top-down guidance, support or direction.
This Gasta posits a strategic approach to integrating AI into HEIs to prepare staff, students and the curriculum for an evolving world and workplace. We will highlight the advantages of working with these technologies beyond the realm of teaching, learning and assessment by considering prompt engineering skills, industry impact, curriculum changes, and the need for staff upskilling. In contrast, not engaging strategically with Generative AI poses risks, including falling behind peers, missed opportunities and failing to ensure our graduates remain employable. The rapid evolution of AI technologies necessitates a proactive and strategic approach if we are to remain relevant.
Biological screening of herbal drugs: Introduction and Need for
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Natural Products, In vitro evaluation techniques for Antioxidants, Antimicrobial and Anticancer drugs. In vivo evaluation techniques
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Presentation on Unjust Enrichment
1. A STUDY ON UNJUST ENRICHMENT
CHIRAG KAGZI
13 April 2015
2. What is unjust?
Unjust can be defined as something which is not in accordance with the accepted
standards of fairness or justice and which is also unfair.
What is enrichment?
When a person gains something from another, then it is said that the person is enriched.
This enrichment can be both just and unjust. A student receives graduation present from
his parents for the graduation; it is also an enrichment which is just. When a person
wrongfully uses others property at the expense of other, then it is unjust.
What is Unjust Enrichment?
According to Wikipedia, Unjust enrichment is where one person is unjustly or by chance
enriched at the expense of another, and an obligation to make the restitution (restoration
of something lost or stolen to its proper owner) arises, regardless of liability for
wrongdoing.
What is Unjust Enrichment?
A STUDY ON UNJUST ENRICHMENT
Page 2
3. Meaning of Unjust Enrichment
According to Black Law Dictionary:
“The retention of a benefit conferred by another, without offering compensation, in
circumstances where compensation is reasonably expected.
A benefit obtained from another, not intended as a gift and not legally justifiable for
which the beneficiary must make restitution”.
According to Encyclopaedic Law Lexicon:
“The principle of unjust benefit implied that the person having passed on the burden of
tax to another, directly or indirectly, would not be entitled to get the refund, even if
such refund is permissible. Having passed on the burden of tax to another person, directly
or indirectly, it would be clearly a case of unjust enrichment if the importer/seller is
then able to get the refund of the duty paid from the government notwithstanding the
incidence of tax having already been passed to the purchase”.
A STUDY ON UNJUST ENRICHMENT
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4. Meaning of Unjust Enrichment
According to Oxford Law Student Dictionary:
“A cause of action developed at the common law and equity, whereby, roughly, a person
who is unjustly enriched, either by receipt of value from the plaintiff in circumstances
where he or she ought to return it, or by profiting from a wrong done to the plaintiff, is
required to pay over the value of that enrichment to the plaintiff”.
So the basic meaning is that it would be unjust to allow one person to retain a benefit
received at the expense of another person. There is a legal maxim also that Nemo
Debet Locupletari ex Aliena Jactura which means that no one should grow rich out of
another person’s loss. The unjust enrichment has been stated to have three things:
• That the defendant has been enriched by the receipt of benefit;
• He must have been enriched at the expense of plaintiff;
• Allowing defendant to keep the benefit will be unjust.
A STUDY ON UNJUST ENRICHMENT
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5. Unjust Enrichment and Indirect Taxation
Introduction
A general equitable principle that no person should be allowed
to profit at another's expense without making restitution for the
reasonable value of any property, services, or other benefits that
have been unfairly received and retained.
Section 11B of Central Excise Act, 1944:
While claiming any refund, applicant have to prove that burden
of such duty paid had not been passed on by him to any other
person.
Section 12B of Central Excise Act, 1944:
“Presumption that the incidence of duty bas been passed on to
the buyer: Every person who has paid the duty of excise on any
goods under this Act shall, unless the contrary is proved by him,
be deemed to have passed on the full incidence of such duty to
the buyer of such goods”.
A STUDY ON UNJUST ENRICHMENT
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6. Doctrine of Unjust Enrichment
The doctrine of unjust enrichment is applicable for the case of granting the refund. In the
context of refund in Central Excise/Service Tax, the principle of unjust enrichment is the
first and foremost principle which is kept in mind by the sanctioning authorities.
The assessee having passed on the incidence of duty/tax to his customers has no locus
standi to claim refund of duty having wrongly paid. Refund of duty should, therefore, be
paid to the customer who has borne the burden of duty. Since it is practically not feasible
to identify such customers on individual basis, the amount of refund is credited to
"Consumer Welfare Fund" in accordance with Section 12C of the Central Excise Act, 1944.
The principle of unjust enrichment has been held as valid and constitutional by the Apex
Court in the famous case of Mafatalal Industries Ltd Vs. UOI , 1997. Wherein Jeevan
Reddy, J. in para 99 in Mafatlal Industries Ltd.’s case has observed as follows:
"….No person can seek to collect the duty from both ends. In other words, he cannot
collect the duty from his purchaser at one end and also collect the same duty from the
State on the ground that it has been collected from him contrary to law. The power of the
Court is not meant to be exercised for unjustly enriching a person. The doctrine
of unjust enrichment is, however, inapplicable to the State. State represents the people
of the country. No one can speak of the people being unjustly enriched."
A STUDY ON UNJUST ENRICHMENT
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7. Doctrine of Restitution
The juristic basis of the obligation is not founded upon any contract or tort but upon a
third category of law, namely, quasi-contract or the doctrine of restitution.
Unjust Enrichment Vs. Refund
Section 11B of the Central Excise Act which was introduced with effect from 17-11-1980,
and was amended on 20-9-1991, sets out the conditions subject to which refund can be
claimed. Apart from requiring that claim be filed within the time allowed under the
provisions of Act which is six months from the relevant date; that the application be in the
prescribed form that it be accompanied by document or other evidence to establish that
the amount of duty of excise in relation to which refund is claimed was collected from or
paid by the claimant and incidence of such duty had not been passed on by the claimant to
any other person; the claimant is also required to rebut the presumption contained in
Section 12B of the Act which provides that it shall be presumed unless contrary is proved
that the incidence duty had been passed on to the buyer.
A STUDY ON UNJUST ENRICHMENT
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8. Analysis
The language used in law is not capable of being construed as having reference to the
ultimate consumer of the product. What has to be demonstrated by the claimant is that
the burden of the duty paid had not been passed on by him to any other person. The
passing on will occur only if the person who claims refund of duty as shifted the burden to
another. There can be no passing on of the incidence of the duty if he merely reduces his
burden by receiving the refund. The possibility that the dealer who has obtained goods
from the manufacturer may charge to his buyer the full amount of the duty ignoring the
refund received by the manufacturer cannot be a ground for denying refund to the
manufacturer.
The primary object of the provision which is intended to deter or prevent unjust
enrichment is to prevent enrichment of the person who has paid duty and who seeks
refund of the same. It is not directed at the buyer who has entered into arms length
transactions with manufacturer and has sold the goods to sub-dealers, retailers or
consumers.
The word 'buyer' used in Section 12B also cannot be construed as referring to the ultimate
consumer. The buyer referred to therein in the normal circumstances is the buyer who
buys the goods from the person who has paid duty.
A STUDY ON UNJUST ENRICHMENT
Page 8
9. Background of Unjust Enrichment
Section 11B of the Central Excise Act, 1944 inherited the concept of "unjust enrichment"
during 1991. This is based on the equitable principle that, when the incidence of duty had
been originally passed on to the buyers/customers (by way of collecting the duty through
the invoices), then in the event of refund of any such duty, it shall not be given to the
assessee who has paid it to the Government, but in turn, shall be given to the person who
has really borne the incidence of such duty. But this concept of "unjust enrichment" has
been caught in a legal labyrinth (maze) and seems to have thoroughly lost its direction,
purpose and object.
Section 12 B of the CE Act creates a legal fiction that the manufacturer, has deemed to
have passed on the full incidence of duty to the buyer, unless the contrary is proved. In
other words, the buyer of the goods is deemed to have borne the incidence of the duty
paid by the manufacturer. This legal fiction creates two crucial bottlenecks in many cases,
namely, who is the "buyer" under Section 12 B of the Act and what would be the status of
the "refunds" in case of "Post-clearance adjustments!“
“Post-clearance adjustments can be either by way of raising a credit note, issuing a cheque or by way of adjusting the running account to
the extent of the duty. By doing so, the manufacturer is reclaiming the duty incidence back from the buyer and thus appears to qualify for
the refund, negating the doctrine of "unjust enrichment”.
A STUDY ON UNJUST ENRICHMENT
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10. Consumer Welfare Fund
Section 12C of Central Excise Act, 1944:
(1) There shall be established by the Central Government a fund, to be called the
Consumer Welfare Fund;
(2) There shall be credited to the fund, in such manner as may be prescribed:
(a) the amount of duty of excise referred to in sub section (2) of section 11B or
subsection (2) of Section 11C or sub-section (2) of Section 11D;
(b) the amount of duty of customs referred to in sub-section (2) of section 27 or sub-
section (2) of Section 28A, or sub-section (2) of Section 28B of the Customs Act, 1962;
(c) any income from investment of the amount credited to the fund and any other monies
received by the Central Government for the purpose of this Fund;
(d) The surplus amount referred to in sub-section (6) of Section 73A of the Finance Act,
1994.
Section 12D of Central Excise Act, 1944:
Utilisation of the Fund: Any money credited to the Fund shall be utilised by the Central
Government for the welfare of the consumers in accordance with such rules as that
Government may make in this behalf.
A STUDY ON UNJUST ENRICHMENT
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