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 2015 Year 2015 This

Interest liability - Provisional assessment - interest is not ...

Central Excise

November 3, 2015

Interest liability - Provisional assessment - interest is not payable if assessee pays the duty before finalisation - AT

View Source

 


 

You may also like:

  1. Interest on the delayed payment of duty - interest on differential duty due to finalization of provisional assessment - prima facie interest is payable - AT

  2. Interest on Refund - price escalation clause - Provisional assessment - sThe assessees are held to be eligible to interest after the expiry of three months - AT

  3. Liability to pay interest upon finalization of provisional assessment prior to insertion of sub-section (3) in Section 18 of the Customs Act, 1962 - The CESTAT analyzed...

  4. Liability to pay the interest on differential tax - composition scheme after three years was turned down by the State of Uttar Pradesh - interest is not payable - HC

  5. Demand of interest on differential duty - the claim of the appellant that since the assessment was provisional, therefore, interest is not applicable, is not correct,...

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

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

  8. Liability of interest - Since differential duty was voluntarily paid before finalization of assessments which did not result in any dues and payable to the Govt, the...

  9. Refund claim - amount paid at the time of provisional assessment - Period of limitation - There is no application of Section 27 for refund arising upon finalisation of...

  10. Whether excess paid duty can be adjusted against the short paid duty, essentially when the assessment is provisional - Held Yes - since after adjusting the duty...

 

Quick Updates:Latest Updates