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 →

M/s TFL Quinn India Pvt. Ltd. Versus The Commissioner C&C. E, Hyderabad-IV

2016 (7) TMI 636 - CESTAT HYDERABAD

Recovery of refund claim - whether refund already granted by the adjudicating authority can be recovered by issuing a show cause notice, without filing appeal challenging the order of adjudicating authority sanctioning the refund? - Held that:- When .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ur of assessee. - E/25477 & 25478/2013 - A/30360-30361/2016 - Dated:- 6-5-2016 - Ms. Sulekha Beevi, Member(Judicial) Shri R.Raghavendra Rao, Advocate for the Appellant Shri J.V.S.Chakravarthy, AR for the Respondent ORDER The issues being same, the ap .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

udicating authority sanctioning the refund. 2. The appellants are engaged in manufacture of leather tanning chemicals and are registered with Central Excise Department. They filed application for refund of central excise duty on the discounts given t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ginal authority adjudicated the matter and confirmed the recovery of sanctioned refund holding that these are erroneous refunds. The appellants filed appeal before the Commissioner (Appeals). The Commissioner (Appeals) upheld the order passed by orig .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

be issued where any duty of excise has not been levied or paid or has been short levied or erroneously refunded. That the sanctioned refund was an erroneous refund and therefore the show cause notices were issued raising the demand, under Section 11 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

at the order passed by original authority sanctioning the refund is an adjudicated order. Revenue has not filed any appeal against these orders. It is mandatory under Section 35 E of Central Excise Act, 1944 that the order passed by the adjudicating .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rom the ratio laid in the case of M/s Eveready Industries India Ltd Vs Cestat, Chennai 2016-TIOL-676 HC-Mad-Cx. 6. The issue that came up for consideration in the said case before the Hon ble High Court was whether department can recover refund by 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

ents & Mineral Industries Ltd (2016) 331 ELT 206(AP) to observe that when no appeal was filed against order under Section 11B, the department cannot take recourse to Section 11 A. The Honble Court held as follows: once an application for refund .....

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