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 March 2023 Year 2023 This

Refund of differential duty paid post clearance of goods - ...

Central Excise

March 20, 2023

Refund of differential duty paid post clearance of goods - Appellant’s claim is that such notifications enhancing duties came to the knowledge of the Oil Industry very late in the evening and much after the clearance but to avoid any future complicacy, differential Excise duty basing on calculation at the higher rate as per the amended notifications were paid with a protest note. - Refund allowed - AT

View Source

 


 

You may also like:

  1. Refund of Anti-Dumping Duty paid - Polished Porcelain Tiles - A Notification comes into force only from the date of its publication, since Anti-Dumping duty Notification...

  2. Interest on differential duty- captive consumption - revenue neutrality - revised CAS-4 prepared by the cost accountant - the liability to pay interest on duties...

  3. Refund claim - Adjustment of differential duty in refund sanctioned - adjudicating authority rightly adjusted the refund claim against the demand of differential duty - AT

  4. Refund of Central Excise Duty - return of goods post GST era which were supplied earlier - It is held that for such deemed lapse in procedure, the substantial benefit of...

  5. 100% EOU - de-bonding - refund of the excise duty previously paid - Admittedly, such duty was paid at the time of what is referred to de-bonding. However, this would not...

  6. 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...

  7. Claim of rebate/refund - export of goods from DTA unit to SEZ units - initially applicant cleared excisable goods without payment of duty under UT-I Bond to the SEZ Unit...

  8. CENVAT Credit - Duty paying document - Additional / differential CVD paid on TR-6 Challan being differential duty - credit allowed - AT

  9. Nature of Duty Paid by 100% Export Oriented Units (EOU) - The CESTAT held that while the measure adopted for computing duty paid by 100% EOUs may be based on customs...

  10. Rebate / Refund of duty paid on Export Goods - Recovery of alleged excess grant of rebate - As far as availability of rebate is concerned, the notification providing for...

  11. 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...

  12. Refund of antidumping duty in excess of the actual dumping margin determined for such article - Reduction in rate of ADD after clearance of goods - denial of refund...

  13. Refund of concessionary rate of duty - cars registered as taxi - the claim of refund only comes under the notification No.3/2001 for the purpose of refund of the excise...

  14. 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...

  15. Refund of service tax paid - Notification No. 14/2004, dated 10-9-2004 - AT

 

Quick Updates:Latest Updates