Home Highlights September 2014 Year 2014 This

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1. Refund claim of amount deposited during investigation - the appellant is entitled to refund with interest under Section 35 FF, for which no limitation is applicable. The...

2. Period of limitation for claiming refund under GST - Relevant Date - Discussion Forum

3. Refund of service tax paid - Period of limitation - As the refund claim has been filed within one year from the date of the adjudication order wherein it has been held...

4. Refund of Additional Duty of Customs paid - to allow the limitation period to start from the date of payment of duty as prescribed under the amended notification, would...

5. Refund claim - relevant date - Period of limitation - In the case of refunds arising as result of finalization of assessment will be the date when either that amount is...

6. Eligibility to claim refund of IGST - The availing exemption under Notification No.79/2017-Cus dated 13.10.2017 in respect of additional duty of Customs under...

7. Refund claim – time bar – CENVAT credit - input service - export of BAS - credit shall be taken till the last day of the given period, namely the quarter, the claim for...

8. Refund claim - time limitation - Service tax was paid on advance received - later the order was cancelled - The relevant date for filing the refund claim is the...

9. Refund of SAD - time limitation - Though the issue of limitation is not applicable to the present refund claims and the refund claim of SAD cannot be held to be barred...

10. Rejection of refund claim - Period of limitation - the Notification dated 5.7.2022 issued by the Central Government in exercise of powers u/s 168A of the CGST, which...

11. Refund claims filed after a period of more than 5 years from the date of payment of duty - Revenue cannot be expected to grant suo-moto refund under Notification No....

12. Refund of accumulated input tax credit - relevant date for the purpose of considering the limitation u/s 54 - The High Court addressed this issue by directing the...

13. Claim of interest on delayed refund, from the date of deposit till the refund of the pre-deposit of principal amount - the assessee is entitled to claim interest from...

14. Refund of Cenvat credit - Rule 5 – Power of Additional Commissioner to adjudicate refund claim - AT

15. Denial of refund claim - the date of deposit i.e. 10/12/2008 shall be excluded and six months shall be reckoned from 11/12/2008 and therefore the appellant's refund...