Denial of refund claim - the date of deposit i.e. 10/12/2008 ...

Refund Claim Timely Filed: Six-Month Period Calculated Excluding Deposit Date, Claim Submitted on Last Permissible Day.

February 16, 2015

Case Laws Customs AT

Denial of refund claim - the date of deposit i.e. 10/12/2008 shall be excluded and six months shall be reckoned from 11/12/2008 and therefore the appellant's refund claim was filed on last day of completing the six months period i.e. 10/6/2009, accordingly the refund claim is not time bar - AT

View Source

← Previous Next →

Denial of refund claim - the date of deposit i.e. 10/12/2008 ...

Refund Claim Timely Filed: Six-Month Period Calculated Excluding Deposit Date, Claim Submitted on Last Permissible Day.

February 16, 2015

Case Laws Customs AT

You may also like:

Refund claim - rejection on the ground of limitation, unjust enrichment - In the instance case service tax was liable to be paid at the relevant time and it is only...

Refund claim - The decision of ITC Limited is not applicable to the present facts and circumstances of the case as at the time of filing of Bills of Entry, the appellant...

Cancellation of GST registration without providing opportunity to be heard violated principles of natural justice. Appeal filed by petitioner rejected due to expiry of...

Interest on refund claim - relevant date for calculating the interest arising due to a delay in the payment - appellant claimed credit from the date on which they...

Rejection of refund claim - Period of limitation - the Notification dated 5.7.2022 issued by the Central Government in exercise of powers u/s 168A of the CGST, which...

Refund claim - exclusion of certain period due to COVID pendamic between the said period 15th March 2020 and 2nd October 2021 - Assistant Commissioner of CGST is bound...

Refund claim - exclusion of certain period due to COVID pendamic between the said period 15th March 2020 and 2nd October 2021 - Assistant Commissioner of CGST is bound...

Appellant filed refund claim which was initially rejected by original authority on grounds of ineligibility for exemption notification. Commissioner (Appeals) remanded...

Refund claim - time limitation - duty of excise paid on motor vehicle registered as Taxi - the limitation for refund for a manufacturer under Notification No.12/2012...

The appellant complied with the conditions of Notification No. 12/2012-CE dated 17.03.2012, except for taking credit in PLA after six months from duty payment. The...

HC examined interpretation of limitation periods under Section 107 of CGST Act 2017. The period of "three months" for filing appeal and "one month" for condonation of...

Refund claim - time limitation - excess payment of service tax - rejection of refund claim as barred by limitation of time on the ground of delay in filing such...

Grant of interest on delayed refund - relevant time for calculation of interest - it is apparent on record that the said refund was sanctioned but was adjusted against...

Interest on delayed refund of IGST paid on export of the goods along with duty drawback - The refund of the petitioner was withheld for almost six months and after six...

Refund - computation of period of limitation - In terms of Section 9 of General Clauses Act, 30/4/2009 has to be excluded therefore the period of one year is reckoned...

Quick Updates: