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Central Excise - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

The amount of refund cannot be adjusted against arrears of ...

Central Excise

January 27, 2017

The amount of refund cannot be adjusted against arrears of revenue when the matter in dispute has not attained finality - AT

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  1. Refund Claim – Since classification and liability to Central Excise duty have attained finality, the refund claim has no merit - AT

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  3. Waiver of Penalty - renting of immovable property service - there was a lot of confusion / litigation on its constitutional validity and the matter has not yet attained...

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  6. 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

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