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 March 2017 Year 2017 This

Refund - appropriation - whether the appropriation of refund ...

Central Excise

March 10, 2017

Refund - appropriation - whether the appropriation of refund claim after sanctioning the same, against the confirmed demand, is proper or legal, in a case where an appeal has been filed and the same is pending? - Held NO - Refund allowed - AT

View Source

 


 

You may also like:

  1. 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...

  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. Refund claim - Adjustment of differential duty in refund sanctioned - adjudicating authority rightly adjusted the refund claim against the demand of differential duty - AT

  4. Whether sanctioning of 4% of SAD refunds by way of re-credit in the respective licenses after 30.06.2013 was proper or not - held as not proper - AT

  5. Refund of Cenvat credit - Rule 5 of CCR - in absence of any confirmed demand, reduction from the refund claim is not proper.... - AT

  6. Recovery of short paid service tax from legal heir, on death of assessee - there is no charge on the dead person - the demand of tax is not legal and proper - AT

  7. 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...

  8. Claim of interest on the amount already debited from the CENVAT credit register - refund was not sanctioned and credit was taken back - The procedure prescribed for...

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

  10. Refund claim - Bar of limitation - Respondent filed refund claim consequential to the dropping of demand under adjudication order dated 27/11/2009 within 3 months -...

 

Quick Updates:Latest Updates