Withholding of Refund claim, which is already crystallised - ...

VAT and Sales Tax

October 28, 2016

Withholding of Refund claim, which is already crystallised - since prima facie requirements to invoke the power to withhold the amount of refund are not available on record, such action is not possible to be confirmed - HC

View Source

← Previous Next →

Withholding of Refund claim, which is already crystallised - ...

VAT and Sales Tax

October 28, 2016

You may also like:

Refund of unutilized cenvat credit - validity of SCN - As per the Notification No.27/2012, there is no requirement to debit in the service return, the only requirement...

Refund claim of unutilized credit - clearances made to advance authorization holders - eemed export versus physical export - prima facie refund to be allowed - AT

Refund of duty paid - filing of refund claim before the wrong jurisdiction - if the adjudicating authority was of the view that the appellant has not filed refund claim...

Refund of duty paid - filing of refund claim before the wrong jurisdiction - if the adjudicating authority was of the view that the appellant has not filed refund claim...

Refund claim - The decision of ITC Limited is not applicable to the present facts and circumstances of the case as at the time of filing of Bills of Entry, the appellant...

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...

Claim of Refund - Post GST, on demand, appellant paid service tax under reverse charge basis and claim refund as the same is eligible as Input Tax Credit under the...

Withholding of refund u/s 241A - It is settled law that the refund due to the Petitioner is liable to be released at the time of issuance of the intimation/order under...

TDS u/s 195 - withholding tax deducted at source (TDS) - Considering that the nature of these proceedings is confined to withholding of tax, and that the financial year...

Broadcasting service - allotment of airtime and uplink income - prima facie the activity was taxable - AT

Fraudulent transactions - once credit is Prima facie taken on finished goods in the guise of scrap, fraudulent activity clearly surfaces, Prima facie case is in the...

CENVAT Credit - Residential land line telephone services - prima facie credit is allowable - stay granted - AT

Refund of un-utilized cenvat credit - When time limit of refund claim is one year, there is no requirement that input credit claimed as refund should correspond to...

Refund of SAD - The appellant, a trader, imported goods and claimed a refund on the paid Special Additional Duty (SAD). However, the refund claims were rejected by the...

Refund of excess tax paid - The refund claim under 11B was rejected by the Original Authority on the ground that the claim cannot be modified by the appellant to include...

Quick Updates: