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    Levy of tax - non-banking financial services -...     TaxTMI    Assessment u/s 153A - Addition u/s 68 - bogus...     TaxTMI    Addition of bogus sales - difference in opinion...     TaxTMI    Revision u/s 263 - CSR expenses - admissibility as...     TaxTMI    Validity of reopening of assessment - The High...     TaxTMI    Correct head of income - Income from leasing or...     TaxTMI    Cancellation of GST registration of petitioner -...     TaxTMI    Violation of principles of natural justice - Mode...     TaxTMI    Classification of goods - rate of tax - Classic...     TaxTMI    Seeking activation of GSTIN and granting final...     TaxTMI    Recovery of tax arrears from the Former director of...     TaxTMI    Grant of Regular Bail - Forged tax invoices -...     TaxTMI    Income taxable in India or not - Salary income -...     TaxTMI    Jurisdiction of AO - Validity of notice issued u/s...     TaxTMI    Eligibility for concessional rate of GST - Biomass...     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 June 2016 Year 2016 This

Appropriation of rebate sanctioned in cash against the custom ...

Central Excise

June 11, 2016

Appropriation of rebate sanctioned in cash against the custom duty arrears - the appropriation of refund amount towards duty demand pending in other cases which has not attained finality is not legal and proper. - AT

View Source

 

← Previous Next →

 

You may also like:

  1. Appropriation of interest on refund - Whether the amount of interest sanctioned to the Appellant can be appropriated towards outstanding arrears of revenue - Held no - AT

  2. Adjustment of refund sanctioned towards the pending arrears in terms of Section 11 of the Central Excise Act, 1944 - amounts cannot be appropriated towards the Revenue...

  3. Claim of rebate / Refund in cash - rebate claim sanctioned by way of credit to Cenvat account - Export of Services - Cash refund allowed - AT

  4. Adjustment of refund with interest due on belated duty - adjustment of sanctioned rebate claims against the interest amount, which never stand adjudicated by the...

  5. Rebate of duty paid on export goods - Petitioner paid lesser duty on domestic product and higher duty on export product which was not payable - Cash refund of excess...

  6. Demand of differential duty - Revenue adjusted rebate (refund) from Unit II towards interest due from Unit I - the rebate cannot be adjusted towards the interest due of...

  7. Entitlement to interest - Appropriation of rebate sanctioned against the rebate sanctioned earlier erroneously - appellants are eligible for interest from the date of...

  8. Adjustment of refund amount with the pending demand - before appropriation of refund towards any arrears due, show cause notice/personal hearing is required - appellants...

  9. Jurisdiction to sanction Refund - Customs authorities or SEZ authorities - Refund of additional duty - SEZ unit - The refund application shall be decided by the...

  10. Refund of unutilized amount lying in Cenvat credit account post GST - no authority can sanction refund claim to be credited in Cenvat credit account - refund is allowed in cash

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
H: Seeking renewal of registration of Goods Service Tax (GST) - cancelled...
H: Validity Of order passed without signed by the authority - Principles ...
H: Demand of GST - The High court noted that the return of documents rais...
H: Validity Of Order for Cancellation of Registration passed in Form GST ...
F: PAYMENT TO CINE OR TV ARTISTS. LIABILITY UNDER RCM
H: Reopening of assessment u/s 147 - second re-assessment notice u/s 148A...
H: Reopening of assessment u/s 147 - non independent application of mind ...
C: Extension period for 3 months to Ortho-phosphoric Acid which is used f...
H: TDS u/s 194H - Higher rate of TDS @20% in absence of PAN - Commission ...
H: Validity of assessment order u/s. 147 r.w.s 144 - Assessee being Non-R...
H: Denial of deduction u/s. 10(23C) - Despite the filing of Form 10B duri...
H: Rectification u/s 154 - Characterization of receipts - Exemption of in...
H: Reopening of assessment u/s 147 - absence of valid approval to be obta...
H: Revision u/s 263 - debatable issue - taxability of interest received b...
H: Deduction u/s 80P2(a)(i) - Interest on fixed deposits - The Appellate ...
N: Streamlining of Halal Certification Process for Meat and Meat Products
H: Revocation of Customs Broker license - The Tribunal found no evidence ...
H: Valuation of exported CD ROMS - Import of goods by availing excess exp...
A: GST COLLECTION – NET COLLECTION DESERVE PUBLICATION/ REPORTING INSTEAD...
A: Demand should not be raised when negative taxable and invoice value ar...
A: Various Types Of Trusts and Their Importance
A: IGST is not payable under RCM for services in Free-on-Board and Cost I...
N: Amendment in Notification No. 60/2022 dated the 10th June, 2022 read w...
A: MEETING OF CREDITORS - INSOLVENCY RESOLUTION PROCESS - PERSONAL GUARAN...
A: Goods seized cannot be released by invoking writ jurisdiction if no ap...
A: Various Types of Charges on Property
A: Assessment Order quashed when Assessee incorrectly reported turnover i...
A: Guidelines for AOs for initiating proceedings u/s 147 of I.T. Act, 196...
A: Navigating the Business Landscape: The Imperative of Effective Cost Ma...
A: REJECTION OF REPAYMENT PLAN