Home Highlights December 2013 Year 2013 This

You may also like:

1. Refund Claim on Input Service - Accumulated input service credit, not pertaining to goods exported during the quarter for which claims were made can be refunded as there...

2. Denial of refund claim - refund of unutilized Cenvat credit of Service Tax - nexus with output services (export) - the refund can be allowed of credit accumulated in...

3. Refund - portion of carry forward of unutilized credit - during the period credit utilized in the relevant quarters is more than the credit availed by the appellant -...

4. Refund claim – time bar – CENVAT credit - input service - export of BAS - credit shall be taken till the last day of the given period, namely the quarter, the claim for...

5. Yearly Claim of refund of unutilized cenvat credit - Notification number 27/2012 contemplates for filing of refund claims of unutilised Cenvat credit quarterly, but it...

6. Refund of un-utilized cenvat credit - period of limitation - the claim is to be filed within one year and after end of the quarter - Refund allowed - AT

7. Denial of refund claim - a slight delay in filing for the registration by the assessee with the Department cannot become a valid ground for rejecting their refund claim...

8. Refund of cenvat credit - Period of limitation - Rule does not specify any time limit for claiming the refund of credit - rejection of refund is not sustainable - AT

9. Refund of utilized input tax credit - rejection of claim for refund - When the law requires that no application for refund shall be rejected without giving the applicant...

10. Refund claim - Deemed export - Period of limitation - intermediate goods are cleared to another EOU - The relevant date needs to be considered from the end of the...

11. Refund of accumulated CENVAT credit - separate refund claims was required to be filed for each quarter - However, the appellant had filed a consolidated refund claim for...

12. Refund of CENVAT Credit - export of services - Period of limitation - Though the original authority has rendered a finding that the refund claim is hit by time-bar, such...

13. Refund claims of unutilized cenvat credit - export of goods - period of limitation - initially the refund claim was filed before the wrong authority - refund allowed - AT

14. Refund of cenvat credit - export - Period of refund claim is January 2004 to March 2004 and the claim was filed on 29.3.2005 - refund allowed - AT

15. Refund of excess tax paid - The refund claim under 11B was rejected by the Original Authority on the ground that the claim cannot be modified by the appellant to include...