Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Banwait Enterprises Versus C.C.E. & S.T. -Chandigarh-II

Denial of refund claim - Bar of limitation - Duty paid under protest - Held that:- In the G.A.R. -7 Challans dated 5.3.2009, 31.3.2009, 3.7.2009 and 5.10.2012, the appellant has not endorsed the words under protest. Where as in GAR-7 Challans dated 2 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

hese challans have been sanctioned. It is evident that the appellant has not deposited the rejected amount under protest. Thus the claim is barred by limitation as provided under Section 11B of Central Excise Act, 1944. Therefore I do not find any in .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Respondent: Shri R.K. Grover, DR ORDER Per: Sulekha Beevi C.S. The appellant is aggrieved that his refund claim was rejected as being time barred. 2. The appellant filed a refund claim of ₹ 92,014/- of service Tax paid during the period Jan/20 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

tion 11B of the Central Excise Act. It is the case of the Revenue that appellants had not followed the procedure laid down while paying the amount under protest. The refund claim was filed after one year from the date of deposit and thus barred by li .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

l of Supplementary Instructions, 2005 to deposit service tax under protest, the appellants have mentioned in some of the GAR-7 Challans the word under protest. The Commissioner (Appeals) allowed a refund of ₹ 58,233/- vide the GAR-7 Challans wh .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Counsel appearing for appellants referred to the judgement laid by the Hon ble Supreme Court in C.C.E. Tiruchirappalli Vs. CESTAT, Chennai 2015 (38) S.T.R. 459 (Mad.) and urged that the delay is condonable as it is only technical. I do not consider .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

present case the issue is the refund claim filed beyond one year. I find that the Commissioner (Appeals) has taken a lenient view and allowed refund of those amounts for which the appellant has marked protest in the GAR-7 Challans even though this i .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version