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 January 2021 Year 2021 This

Recovery of erroneous refund - If the department was aggrieved ...

Case Laws     Central Excise

January 21, 2021

Recovery of erroneous refund - If the department was aggrieved by the refund order passed by the Assistant Commissioner, it was open for the department to file appeal against such order as is provided in Section 35 of the Central Excise Act, 1944. - Section 11A of the Central Excise Act does not authorize the Assistant Commissioner to revise or review his own order. - HC

View Source

 


 

You may also like:

  1. Power to issue SCN - Recovery of erroneous refund with interest - It is more than apparent that section 11A of the Excise Act cannot be resorted to by the Department for...

  2. Recovery of cash refund (erroneous refund) - area based exemption - duty on account of erroneous refund cannot be demanded on the allegation that the appellant was not a...

  3. Recovery of erroneous refund - the order for refund of the excise duty u/s 11B of the Act had attained finality - No appeal was filed against the order of refund - Thus,...

  4. Recovery of erroneously granted refund - Commissioner could not have passed the impugned Order in Revision without issuing notice for recovery of erroneous refund under...

  5. Recovery of erroneous refund claim allowed earlier - Section 73(1) specifically lays down the procedure and time period within which Show Cause Notice must be issued for...

  6. Recovery of Refund - The original orders passed by the adjudicating authority in sanctioning the refunds in favour of the appellants were not challenged by Revenue...

  7. Recovery of CENVAT Credit erroneously refunded alongwith interest - penalty for ineligible availment of CENVAT Credit - The High Court emphasized that the refund and...

  8. Recovery of erroneous Refund of interest on delayed payment of differential duty - price variation clause - Rejection on the ground that since the appellant was liable...

  9. Recovery of erroneous Refund with interest - The argument of the department that there was delay on the part of the respondent to furnish details with regard to modvat...

  10. Recovery of erroneous refund - Refund of the education cess & secondary and higher education cess - The demand cum show-cause notice is assailed in this writ petition on...

  11. Recovery of erroneously granted refund - The department, once the adjudication has taken place u/s 11B, cannot proceed to recover on the basis of “erroneous refund” u/s...

  12. Recovery of amount refunded - Department did not file any appeal against the Order-in-Original granting refund to the appellant which has attained finality and cannot be...

  13. Recovery of dues by adjusting them against the refund amount - Delay in processing refund - In this case, the default notices were issued after the period within which...

  14. Refund of amount deposited under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - refund sought on the premise that the withdrawal of the appeal filed by the...

  15. Refund of Excise Duty in cash - What the assessee suggests is that the Cenvat credit given for acquisition of capital goods to a manufacturer, who is otherwise exempted...

 

Quick Updates:Latest Updates