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
Customs - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Refund claim - additional duty of Customs paid u/s 3(5) of the ...


Customs Refund Claim: Legal Benefit u/s 3(5) of Customs Tariff Act Cannot Be Overridden by Circular.

March 8, 2017

Case Laws     Customs     AT

Refund claim - additional duty of Customs paid u/s 3(5) of the CTA, 1975 - N/N. 102/2007-Cus dated 14.09.2007 - it is well settled that the substantial benefit granted by law cannot be taken away by a circular - AT

View Source

 


 

You may also like:

  1. CESTAT dismissed appeal concerning refund claim of unutilized Cenvat Credit under s.142(3) of CGST Act, read with Rule 5 of Cenvat Credit Rules and s.11B of Central...

  2. Eligibility to claim refund of IGST - The availing exemption under Notification No.79/2017-Cus dated 13.10.2017 in respect of additional duty of Customs under...

  3. Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

  4. Conviction u/ss 420, 467, 468, 120B of the IPC and Section 5(2) and 5(1)(d) of the Prevention of Corruption Act, 1988. Petitioner worked as Appraiser in Customs office....

  5. Refund of Cenvat credit - Rule 5 – Power of Additional Commissioner to adjudicate refund claim - AT

  6. Scope and validity of policy circular - EPCG Authorisation - The impugned policy circular dated 29.03.2019 is therefore, beyond the jurisdiction of respondent no. 3 as...

  7. The High Court allowed the petition and quashed the impugned order rejecting the petitioner's refund application for unutilized input tax credit. The court held that the...

  8. Refund of unutilized CENVAT Credit - surrender of registration - the appellant is entitled for refund claim of unutilized cenvat credit lying in their cenvat credit...

  9. Claim of Refund - Post GST, on demand, appellant paid service tax under reverse charge basis and claim refund as the same is eligible as Input Tax Credit under the...

  10. Refund claim of Additional duty of Customs - Refund claim of SAD - Limitation - beneficial circular to be applied retrospectively while oppressive circular applicable...

  11. Refund claim for service tax paid on ocean freight not barred by time limitation. Section 11B(5)(B)(ec) of Central Excise Act, 1994 made applicable to Finance Act, 1994...

  12. Refund claim - deemed exports - The specific inclusion of clause (1A) in Rule 5 bid clearly shows the legislative intent to allow refund facility to actual physical...

  13. This circular amends the requirement under Chapter 1 at Para 4.3.3.1 of the SEBI Master Circular (Stock Exchanges and Clearing Corporations) dated October 16, 2023,...

  14. Interest on refund claim - relevant date for calculating the interest arising due to a delay in the payment - appellant claimed credit from the date on which they...

  15. Manufacturer cleared excisable goods to Mega Power Projects and SEZ units. Refund claim filed for accumulated CENVAT credit u/r 5 of CENVAT Credit Rules, 2004. Refund...

 

Quick Updates:Latest Updates