Home Highlights August 2012 Year 2012 This

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1. Claim of interest - Delayed refund - Unjust enrichment - appellant is entitled for claim of interest on delayed refund - AT

2. Interest on refund of retention of rebate claim - Earlier recovery of interest made from the Rebate claim on exports - The appellant is entitled to interest @ 12% P.A. - AT

3. 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...

4. Grant of interest on delayed refund - relevant time for calculation of interest - it is apparent on record that the said refund was sanctioned but was adjusted against...

5. Interest for delay in sanction of refund of cenvat credit which was reversed in excess to the actual reversal - the appellants are entitled for the interest in the...

6. Rejection of claim for interest on delayed refund - If the claim for refund itself was not maintainable in law, the question of grant of interest does not arise. The...

7. Refund of unutilized CENVAT Credit - surrender of registration - the appellant is entitled for refund claim of unutilized cenvat credit lying in their cenvat credit...

8. Interest on refund claim - relevant date for calculating the interest arising due to a delay in the payment - appellant claimed credit from the date on which they...

9. 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...

10. Interest on delayed refund - relevant time for calculation of interest - Considering Section 30 of the Act, which stipulates interest on delayed refunds, the court...

11. Interest on refund - claim of interest from the date of pre-deposit made against stay order - The refund claim was sanctioned within three months from the date of...

12. Delay in sanction of interest on interest - Applicability of time limitation - whether the delay in sanction of interest on interest beyond the three months, comes...

13. Interest on delayed refund - relevant date for calculation of refund - No justification for the bifurcation have been given while sanctioning the interest only on the...

14. Rate of Interest on delayed refund - whether the appellant is entitled for interest on the delayed payment of refund either at the rate of 6% or at the rate of 12% of...

15. Interest on delayed refund of IGST paid on export of the goods along with duty drawback - The refund of the petitioner was withheld for almost six months and after six...