GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
What's New Case Laws Highlights Articles News Forum Short Notes Statutory TMI SMS More ...
Extracts
Home List
← Previous Next →

2015 (3) TMI 1074 - CESTAT BENGLALORE

2015 (3) TMI 1074 - CESTAT BENGLALORE - TMI - Denial of refund of SAD - Bar of limitation - whether the appellants are eligible for refund of SAD claimed in respect of timber imported and sold by them in the domestic market - Held that:- in addition to non admissibility analysis relating to cenvat credit, another ground had been taken for rejecting the refund claim. This ground is that refund claims were not filed within one year from the date of payment of SAD to Customs Department. In the case .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

o be considered as filed within the period of limitation - Decided in favour of assessee. - Appeal(s) Involved: C/1523/2011-SM, C/1581/2011-SM, C/1582/2011-SM, C/1584/2011-SM, C/1631/2011-SM, C/1639/2011-SM - Final Order Nos. 20612-20617 / 2015 - Dated:- 11-3-2015 - SHRI B.S.V. MURTHY, J. For The Appellant : Mr. M. Balagopal, Advocate For The Respondent : Mr. Pakshi Rajan & Mr. N. Jagdish, AR Per: B.S.V. MURTHY In all these cases the issue involved is whether the appellants are eligible for .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

orsement on invoice was merely a procedural requirement and its object could be achieved when duty element itself was not specified in the invoice. On this basis it was held that mere non-making of endorsement could not undermine purpose of exemption. It was concluded by the Tribunal that the trader who paid SAD on imported goods and discharged VAT/Sales Tax liability on subsequent sale and who issued commercial invoices without indicating any details of duty paid, was entitled to the benefit of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Advanced Search


Latest Notifications:

    Dated      Category

20-7-2017 Cus (NT)

20-7-2017 GST CESS Rate

19-7-2017 IT

19-7-2017 IT

18-7-2017 IT

18-7-2017 CE (NT)

18-7-2017 CE

18-7-2017 GST CESS Rate

15-7-2017 Kerala SGST

14-7-2017 Andhra Pradesh SGST

14-7-2017 Cus (NT)

14-7-2017 Cus

13-7-2017 Co. Law

13-7-2017 Co. Law

13-7-2017 ADD

13-7-2017 ADD

12-7-2017 Jammu & Kashmir SGST

12-7-2017 Gujarat SGST

12-7-2017 Gujarat SGST

12-7-2017 CGST Rate

More Notifications


Latest Circulars:

21-7-2017 Goods and Services Tax

20-7-2017 Goods and Services Tax

20-7-2017 Goods and Services Tax

19-7-2017 Goods and Services Tax

19-7-2017 Income Tax

18-7-2017 Customs

17-7-2017 Customs

14-7-2017 Income Tax

13-7-2017 Central Excise

13-7-2017 Customs

More Circulars



|| 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