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 May 2021 Year 2021 This

Recovery of excess cash refund - submission of the learned ...

Central Excise

May 10, 2021

Recovery of excess cash refund - submission of the learned counsel for the petitioner is that the notice is devoid of any merit, inasmuch as, no such recovery can be made in exercise of powers under Section 11A of the Act as under the said provision only an amount which has been erroneously refunded can be refunded - HC refused to interfere at SCN stage

View Source

 


 

You may also like:

  1. Refund in cash - export of goods - refund of duty paid in excess through cenvat credit - voluntary excess payment of duty - re-credit allowed - no cash refund - CGOVT

  2. Contempt application preferred by the appellant alleging non-compliance of order passed by the learned Single Judge of the High Court - entitlement to refund of the...

  3. Time limitation for filing of Refund of excess payment / balance in electronic cash ledger - Application of unjust enrichment on such refund - Refund of excess TDS / TCS...

  4. 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...

  5. Refund of excess cash deposited - In the instant case, it is not in dispute that during the period for which the refund was claimed by the petitioner assessee, there was...

  6. Procedure relating to sanction, post-audit and review of refund claims - Guidelines issued to ensure uniformity in issuance of speaking order for refund - Details...

  7. 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...

  8. Refund claim in respect of excess paid duty - proceeding of rebate and proceeding of refund are two different proceedings - appellant have rightly claimed the refund of...

  9. Recovery of excess refund claim sanctioned - after grant of refund, tribunal modified the order and reduced the amount of refund - there is no need for issuance of Show...

  10. Refund of excess service tax paid - time limitation - In the present case, the refund arises out of excess payment. The excess payment can be ascertained only when the...

  11. Refund of Excess Customs Duty paid - principles of unjust enrichment - Following proceedings before the Settlement Commission, it was determined that the appellant had...

  12. Refund claim - determination of the turn over for the purpose of refund - After considering the submissions, the High Court found merit in the petitioner's argument that...

  13. Valuation of Excess stock found during search - argument of the AO for not allowing deduction of GP embedded in the estimated market value, is devoid of any merit - AT

  14. Revision u/s 263 - assessee has made purchases in cash - when the learned assessing officer was not required to enquire on those issues such as purchases in cash more...

  15. Cash Refund of Customs Duty / CVD - appellant could not avail the Cenat Credit - Section 142(3) of the CGST Act, 2017 - The Tribunal ruled in favor of the appellants,...

 

Quick Updates:Latest Updates