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 July 2016 Year 2016 This

Adjustment of refund amount with the pending demand - before ...

Central Excise

July 10, 2016

Adjustment of refund amount with the pending demand - before appropriation of refund towards any arrears due, show cause notice/personal hearing is required - appellants were not even issued a simple intimation regarding proposed appropriation - appellant is eligible for refund of full amount - AT

View Source

 


 

You may also like:

  1. 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...

  2. 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

  3. Adjustment of refund with the dues / tax arrears - a proposal for adjustment, by way of a show cause notice, will have to be served on the person, to whom, refund is due....

  4. 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...

  5. SVLDRS - unfair classification of the case of the petitioner under “litigation” category, instead of “arrears” category - Once a case travels from the category of show...

  6. Refund of amount of mandatory pre-deposit - adjustment/set off the amount of refund against the arrears towards assessee - There exist no other provision in the Act...

  7. Legality of adjustment of amount against the arrears out of the refund amount - at the time when the impugned demand with interest and penalty was adjusted from the...

  8. Adjustment of pending dues from the amount of refund due to a tax payer - DVAT - The demand for the same was raised on 04.09.2018. However, the said amount is not...

  9. Refund claim of pre-deposit while appeal is pending - adjustment of amount was paid in lieu of pre deposit for filing the appeal before this Tribunal - Since the demand...

  10. Demand of interest - assessee sought adjustment of refunds due to the petitioner against the outstanding demands u/s 245 - Revenue directed to adjust the refund with the...

 

Quick Updates:Latest Updates