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Customs - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

Denial of refund claim - Finalization of provisional assessment ...

Customs

May 25, 2015

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 claim under Section 18 - HC

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  4. Demand of Interest - provisional assessment - interest cannot be demanded upon finalisation even if such finalisation was done after 13.07.2006 - AT

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  6. Finalization of provisional assessment - principles of unjust enrichment are not applicable to this refund claim. - AT

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  10. Validity of SCN - the show cause notice issued prior to finalization of provisional assessment, when admittedly the assessees were under provisional assessment scheme,...

 

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