Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights June 2014 Year 2014 This

Denial of refund claim - deemed provisional assessment - period ...

Central Excise

June 16, 2014

Denial of refund claim - deemed provisional assessment - period of limitation - the assessment in the case of the appellant cannot be considered as provisional or deemed provisional. - AT

View Source

 


 

You may also like:

  1. Denial of refund of Special Additional Customs Duty - period of one year for filing refund claim of SAD is to be counted from the date of finalization of provisional...

  2. Denial of refund claim - unjust enrichment clause shall not apply for finalization of the provisional assessment for the cases prior to 13.7.2006 - AT

  3. Denial of refund claim - Finalization of provisional assessment - prior to the amendment i.e. 13-7-2006, this doctrine of unjust enrichment was not attracted to refund...

  4. Denial of interest on the refund claim sanctioned to the appellant - it is seen that in ordinary course of refund arising out of finalization of provisional assessment...

  5. Refund claim - reduction of price subsequent to clearance of the goods - Refund claim rejected - price variation clause itself is not a ground to consider the assessment...

  6. Refund claim - Provisional assessment - Unjust enrichment - claim of refund was not subjected to the condition which was brought in by way of amendment for the first...

  7. Rejection of refund claim - finalization of provisional assessment or not - A provisional assessment will always remain as a provisional one. There is no shortcut as a...

  8. Rejection of refund claim - appellant has not opted for provisional assessment - the refund claim cannot be rejected merely because an assessee had not opted for...

  9. Denial of refund claim - SEZ unit - authorized operations were not started by the said assessee during the currency of the period in issue - refund allowed - HC

  10. Refund claim - provisional assessment not opted - It is settled that even though the assessee has not opted for provisional assessment but the duty was paid in excess...

 

Quick Updates:Latest Updates