Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Computation of short term capital gain - allowable...     TaxTMI    Assessment order passed u/s 153A - valid approval...     TaxTMI    Denial of benefit u/s 115BAA - while filing its...     TaxTMI    Unexplained Cash Credit u/s 68 - Authenticity of...     TaxTMI    Cancellation of registration of petitioner - appeal...     TaxTMI    Interest and penalty liability - Petitioner...     TaxTMI    Denial of benefit u/s 115BAA of reduced rate of tax...     TaxTMI    Validity of reopening of assessment u/s 147 -...     TaxTMI    Penalty proceedings u/s 270A - under reporting of...     TaxTMI    Validity of assessment orders - The High court...     TaxTMI    Calculation of Tax Liability based on subsequent...     TaxTMI    Ex-parte order - Quantification of Liability -...     TaxTMI    Levy of penalty - the e-way bill had expired one...     TaxTMI    Validity of Service of notice u/s 74(5) instead of...     TaxTMI    Cancellation of GST Registration - Legal Validity...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights February 2012 Year 2012 This

Refund of excess interest - when the interest was for late ...

Central Excise

February 7, 2012

Refund of excess interest - when the interest was for late payment of duty, there would not be any question of unjust enactment .... - AT

View Source

 

← Previous Next →

 

You may also like:

  1. Refund - when the iron ore was exported on payment of duty on FOB value, the refund of excess customs duty paid does not attract bar of unjust enrichment - refund allowed.

  2. Refund - valuation - price variation clause in the rate contract - excess payment of duty due to downward revision in the price / rate – unjust enrichment - refund allowed - AT

  3. Refund - price revision clause - valuation - Excess payment of duty - supply of LPG Cylinders to IOC Ltd. and HPC Ltd. - Unjust enrichment - refund allowed - AT

  4. Refund of SAD - payment of interest on late refund of SAD - Interest would be payable in terms of Section 27A of the Customs Act on refund of SAD - HC

  5. Refund of excess duty paid on actual consumption of bunkers on the vessel during coastal trade - Unjust enrichment - Refund allowed - AT

  6. Refund of excess duty paid - Debit / Credit Note - unjust enrichment - purchaser reversed the credit - Refund allowed - AT

  7. Refund in cash - export of goods - refund of duty paid in excess through cenvat credit - voluntary excess payment of duty - re-credit allowed - no cash refund - CGOVT

  8. Payment of interest on refund u/s 244A - refund of excess tax deposited u/s 195(2) - assessee is entitled to get interest from the date of payment of such tax - SC

  9. Claim of refund of excess interest paid - The payment of excess interest was due to clerical error or due to mistake as to rate of interest applicable, the unjust...

  10. Refund claim of excess duty paid - unjust enrichment - after issuance of corrigendum the excess duty, paid lacks the colour of duty and is merely a deposit - the excess...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
A: Supreme Court orders about alleged bogus capital gains on alleged penn...
F: PAYMENT TO CINE OR TV ARTISTS. LIABILITY UNDER RCM
N: Regarding amendment in Notification No. 77/2023 -Cus. (N.T.) dated 20....
H: Scope of SCN - impugned order proceeds on a completely different basis...
N: Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold ...
H: Determination of time limit for filing of Appeal before the Appellate ...
H: Violation of principles of natural justice -cryptic order - Considerin...
H: Extinguishment of liability as per order of NCLT - challenge to order ...
H: Garnishee order - long delay of about more than a year in filing these...
N: Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 t...
H: Exemption supply or not - services of leasing of the land for industri...
H: Classification of service - Supply of services including transportatio...
H: Classification of goods - paper cups - The Authority determined that d...
H: Supply of Goods or services - Sale of Demo Cars - Reimbursement of Los...
H: Entitlement to Input Tax Credit (ITC) - Inward supply of Car / Demo ca...
H: Taxable supply or not - Entry fee collected from the visitors/ devotee...
H: Retrospective cancellation of GST registration - The show cause notice...
H: Stay of demand - The High Court acknowledged that the grant of stay is...
H: Revision u/s 263 - scrutiny assessment was completed on the return of ...
H: Levy of penalty u/s 271C - Period of limitation - Failure to deduct TD...
A: Navigating the MSME Terrain: Insights from a Consultant's Perspect...
A: How to Decode the Form 16A Password for TDS on Non-Salary Income
A: SEZ units furnishing LUT are not required to pay GST on RCM for servic...
A: FILING APPEAL BEFORE SUPREME COURT – LOW TAX EFFECT
F: Section 17(2) Rule 42
F: Sec 16(4) Reversal of ITC when 3B is filed belatedly
A: APPOINTMENT OF INDEPENDENT DIRECTOR OVER 75 YEARS OF AGE
A: RECENT DEVELOPMENTS IN GST
A: Section 115BBE is prospective held by the Supreme Court
A: A Guide for Types Of Leaves and Law policies for Employees in India