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
Service Tax - Highlights / Catch Notes

Home Highlights July 2015 Year 2015 This

Denial of refund claim - in the second proceedings original ...

Service Tax

July 14, 2015

Denial of refund claim - in the second proceedings original authority has found that a portion of the refund claim was time-barred - once all the refund claims and their fate had attained finality in the order of the Commissioner (Appeals), no further action could have been taken - AT

View Source

 


 

You may also like:

  1. Refund claim rejected as time bar - The original authority and the lower appellate authority being creatures of the statute, prima facie are required to follow the...

  2. Rebate claim – refund claim was time barred - rebate claim was rightly rejected as time barred but the re-credit of duty paid in Cenvat account is not admissible - CGOVT

  3. Claim of refund - Interest on delayed refund - limitation bar - Section 11BB - Price variation clause - the claim is hopelessly time barred. - AT

  4. The action of the appellant of suo motu omitting the portion of the refund claim not eligible for refund has only facilitated the department and does not vitiate the...

  5. Denial of refund claim of excess duty - Bar of limitation - the time limit under Section 27(1) of the Customs Act would be for the first application and the appeal is a...

  6. Refund of EDD - Period of limitation - Appellant unaware of finalisation of bills of entry - The Appellate Tribunal notes that neither the original authority nor...

  7. Denial of refund claim - There is no time limit prescribed in the law for issue of show-cause notice to reject a refund claim nor to sanction a refund claim. In the...

  8. Refund claim - service tax paid under mistake of law - time limitation - Assessee's claim to refund would not be disallowed solely because it seemed barred by limitation.

  9. 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

  10. Denial of rebate claim - non-adherence input/output norms - claim application was also found to be blank in some respect - no rebate / refund - AT

 

Quick Updates:Latest Updates