Home Highlights March 2014 Year 2014 This

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1. Whether the refund claim can be sanctioned without availability of proof of payment in the shape of Original TR 6 Challan - only for want of Original TR 6 Challan...

2. Refund of SAD - Notification No. 102/2007 - refund claim was rejected on the ground that original TR-6 challan was not filed - they had filed a bond with copy of the...

3. Refund of amount deposited - deficiencies in the TR-6 Challan - To reject the refunds claim claims on such flimsy grounds is nothing but harassment of the litigant,...

4. Refund of service tax by way of self adjustment under rule 6(4A) / 6(4B) - In the present case the claim for refund has arisen on account of interpretation of law and...

5. Refund claim - Interest on delayed refund - if the sanctioning authority is of view that the departmental attested copies of TR6 Challan are required, he could have...

6. CENVAT Credit - duty paying documents - Cenvat credit has been rightly availed on the strength of TR-6 challan through which the service tax has been paid - AT

7. CENVAT Credit - Duty paying document - Additional / differential CVD paid on TR-6 Challan being differential duty - credit allowed - AT

8. Lesser sanction of refund claim and non-payment of interest - The department was required to sanction the amount as claimed in the original refund application, which was...

9. Refund of CENVAT Credit - alleged lack of nexus - The procedure for claiming such refund, enshrined in notification no. 27/2012-Central Excise Act, 1944 (NT) dated 18th...

10. Cash refund on accumulated cenvat credit under Rule 5 of the CCR, 2004 - If the EP copies of the shipping bills have been misplaced, the photocopies of the original EP...

11. Denial of refund claim - original documents of refund claim not submitted - concerned authority never have them opportunity to produce sample documents - refund claim...

12. Denial of refund claim - There is no time limit prescribed in the law for issue of show-cause notice to reject a refund claim nor to sanction a refund claim. In the...

13. Re-import of goods - Claim of exemption from customs duty - Whether the original export was under the claim of refund of IGST? - Appellant claimed that at the time of...

14. Denial of refund claim - Pre mature refund claim - appellants are at liberty to file the refund claim even though the matter is still pending before the Apex Court - AT

15. Rejection of rebate claim - original and duplicate copy of ARE1 for the goods exported not submitted - original and duplicate copy of ARE1 lost in transit - matter...