Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights April 2014 Year 2014 This

Denial of refund claim - the assessment which is not challenged ...

Central Excise

April 5, 2014

Denial of refund claim - the assessment which is not challenged by manufacturer after discharge of Central Excise duty cannot be challenged by the recipient of such products. - AT

View Source

 


 

You may also like:

  1. Refund claim - Where and admittedly there is a nil assessment order, whether the assessee is entitled to claim refund without making a challenge to such assessment order...

  2. Maintainability of Refund claim - assessment order not challenged - the refund claim under section 27 is not maintainable unless the order of assessment is modified in...

  3. Refund claim - rejected on the ground that the appellant cannot claim the refund directly without challenging the assessment order (bill of entry) - refund cannot be denied - AT

  4. Refund claim - Reassessment - assessee having not challenged the order of assessment, cannot at a belated stage, claim refund by pressing into service another Notification- HC

  5. Denial of interest on the refund claim sanctioned to the appellant - it is seen that in ordinary course of refund arising out of finalization of provisional assessment...

  6. Denial of refund claim - Finalization of provisional assessment - prior to the amendment i.e. 13-7-2006, this doctrine of unjust enrichment was not attracted to refund...

  7. Claim of refund of excess duty of customs paid - exemption from customs duty - assessee has not challenged the assessment before any appellate Forum - refund allowed - AT

  8. Whether the refund claim can be entertained when the person asking for refund has not challenged the assessments made finally on the bills of entry - held No - AT

  9. Refund claim - order of assessment in appeal not challenged - The Tribunal acknowledged the appellants' arguments regarding the contractual agreement and the price...

  10. Denial of refund of Special Additional Customs Duty - period of one year for filing refund claim of SAD is to be counted from the date of finalization of provisional...

 

Quick Updates:Latest Updates