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 November 2014 Year 2014 This

Denial of refund claim - Because the appellant s action amounted ...

Central Excise

November 22, 2014

Denial of refund claim - Because the appellant s action amounted passing of burden to one self. Therefore it cannot be said that the duty liability has been passed on to someone else - refund allowed - AT

View Source

 


 

You may also like:

  1. Refund claim - As the service was rendered to self and service tax was paid thereon, burden can only passed on to self and passing on the burden to self is not...

  2. Refund - burden of proof – Where a person claims refund of fine or penalty, there can be no presumption that he has passed on this incidence to any other person - AT

  3. Refund of Service Tax - unjust enrichment - seeking refund to customers - there is no provision, whatsoever, in section 11B by which one person who has paid the service...

  4. Refund - unjust enrichment - Merely because the amount was shown as expenditure it cannot be concluded that the burden of tax has been passed on to other indirectly - AT

  5. Denial of refund claim - Unjust enrichment - Simply stating that the goods were sold at a loss does not establish that the duty incidence was not passed - No refund - AT

  6. Denial of refund claim - Unjust enrichment - amount deposited during investigation - and amount of pre-deposit - Refund allowed - AT

  7. 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...

  8. Denial of refund claim - Unjust enrichment - Security deposit - amount not to be credited to consumer welfare fund - appellants are eligible for refund of cash security...

  9. Denial of refund claim - Merely because, the assessee sold the vehicles at loss would not mean that the incidence of duty had not been passed on to the customers - HC

  10. Denial of rebate claim - applicant cleared the goods by following self sealing procedure, and good were not physically examined at the port of export - rebate cannot be...

 

Quick Updates:Latest Updates