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 2015 Year 2015 This

Denial of refund claim - Bar of limitation - Whether the time ...

Central Excise

June 12, 2015

Denial of refund claim - Bar of limitation - Whether the time limit of one year has provided under Section 11B is applicable for refund under Rule 5 - Held Yes - time limit of one year is applicable in the case of refund under Rule 5 - AT

View Source

 


 

You may also like:

  1. Refund of accumulated CENVAT Credit - time limitation - one year limitation as provided in Section 11B is applicable for claiming refund under Rule 5 of Cenvat Credit Rules.

  2. Bar of limitation – Relevant date - Whether the limitation period prescribed under Section 11B would be applicable for cash refund under Rule 5 of the Cenvat Credit...

  3. Denial of refund claim u/s 11B - Valuation - revision in price at lower rate - reduction of penalty of upto 5% on account of delay in delivery - refund allowed - SC

  4. Application of time-limit of Section 11B of Service Tax Act, 1994 - the question of application of section 11B would not arise, as in the case, the refund of amount of...

  5. Denial of refund claim - Bar of limitation - As it is not an amount of service tax, therefore, provisions of Section 11B of the Central Excise Act are not applicable to...

  6. Refund of SAD - time limit of one year - the Commissioner(Appeals) has committed an error while giving an expanded interpretation qua limitation to favour assessee -...

  7. Denial of refund claim - Unjust enrichment - When the provisions of Central Excise are not applicable in that case bar of unjust enrichment is also not applicable - AT

  8. Section 11B is applicable for the purpose of computation of one year period for filing the refund claim and for export of service, the "relevant date" for the purpose of...

  9. Time limit applicable to file refund claim in terms of N/N. 41/2007-ST dated 06/10/2007 - There is no provision to extend the said time limit - AT

  10. Refund of interest deposited by the appellant (under protest) - denial on the ground of being time barred - The period of one year as per Section 11B(B)(ec) ibid is the...

 

Quick Updates:Latest Updates