unjust enrichment Archives

‘Retention of balance after assessing officer reduced the demand amounts to unjust enrichment’; Jharkhand HC orders refund of pre-deposit amount submitted during appeal proceedings

The Court stated that it failed to understand how the respondents could have retained the amounts deposited by the petitioner at the time of preferring the appeal and seeking stay of demand, after the appeal is decided, and matter is remitted back, and fresh assessment order is passed.

High Court Round Up Legal RoundUp

HIGH COURT JULY 2024 WEEKLY ROUNDUP| Stories on Arijit Singh, M.K. Stalin, Nagarik Suraksha Sanhita, right to be forgotten, and more

Have a quick look at what the High Courts across the country adjudicated on through this week.

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

[Trade mark Infringement] Madras HC restrains sale of Sunfeast Mom’s Magic butter cookies in blue wrapper, being deceptively similar to Britannia Good day

There will be confusion in the market, especially, in the nature of the product being Cookies, sold in the shelves of supermarkets, any ordinary customer looking at the shelf is bound to be deceived. Therefore, the product of ITC Ltd. is deceptively similar to that of Britannia.

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Principle of unjust enrichment wrongly invoked by the Commissioner in case of provisional assessment; Court allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Rachna Gupta (Judicial Member) allowed an appeal which was filed against the order of