Home Highlights January 2014 Year 2014 This

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1. Allowability of excise duty refund u/s 80IB - There is an inextricable link between the manufacturing activity, the payment of central excise duty and its refund -...

2. Claim of deduction u/s 80IB - There is inextricable link between the manufacturing activity, payment of Central Excise Duty and its refund. - deduction allowed.

3. Deduction u/s 80 IB - Central Excise Duty refund & interest subsidy - held as Capital receipt - AT

4. Excise duty refund - revenue or capital income - eligibility for deduction u/s 80IB - subsidy received by way of refund of excise duty for setting up new industrial...

5. Refund of Excise Duty in cash - What the assessee suggests is that the Cenvat credit given for acquisition of capital goods to a manufacturer, who is otherwise exempted...

6. 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...

7. Deduction u/s 80IB - Date of commencement of manufacturing activity - - HC

8. Excise duty refund claim - capital gain or busniss income - Where there is a refund of excise duty it would go to reduce the project cost/capital work in progress since...

9. 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...

10. Refund claim - excise duty paid wrongly - The entry was made debiting the excise duty without actually collecting the excise duty - they have not paid the excise duty...

11. Refund of excise duty paid under protest against demand created on alleged manufacture and clearance of Zarda Scented Tobacco - The High court concludes that the revenue...

12. Deduction u/s 80IB - amount declared during the course of survey as additional income - assessee is not entitled to the deduction under section 80IB of the Act on the...

13. Benefit of deduction u/s 80IB – assessee will be eligible to claim deduction u/s 80IB on the income accruing from refund of excise duty. - AT

14. Deduction u/s 80IC - whether process of deriving the finished products amount to manufacture? - each of the respondents is paying excise duty, some of the respondents...

15. Refund of the excise duty on goods returned to factory - Valuation - the submission on behalf of the assessee that the returned goods may be treated as a raw material...