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 May 2017 Year 2017 This

As the amount paid by the respondent was during the pendency of ...

Central Excise

May 29, 2017

As the amount paid by the respondent was during the pendency of finalisation of their provisional assessment and therefore, the same shall be treated as duty and on finalisation of provisional assessment, the respondent is entitled for interest of intervening period of excise duty paid by them - AT

View Source

 


 

You may also like:

  1. Interest liability - Provisional assessment - interest is not payable if assessee pays the duty before finalisation - AT

  2. Rejection of refund claim - finalization of provisional assessment or not - A provisional assessment will always remain as a provisional one. There is no shortcut as a...

  3. Adjustment of excise duty short paid with the excise duty paid in excess - finalization of provisional assessment - adjustment allowed.

  4. Customs (Finalisation of Provisional Assessment) Regulations, 2018

  5. Validity of SCN - the show cause notice issued prior to finalization of provisional assessment, when admittedly the assessees were under provisional assessment scheme,...

  6. Finalization of provisional assessment – While finalizing a provisional assessment, the excess payment of duty can be adjusted against the short payment. - AT

  7. Demand of Interest - provisional assessment - interest cannot be demanded upon finalisation even if such finalisation was done after 13.07.2006 - AT

  8. Finalization of provisional assessment - Re-export of goods - Where there is incompatibility between departmental proceedings to enforce contract and parallel...

  9. Refund claim - finalization of provisional assessment - unjust enrichment - captive consumption - even in respect of captive consumption, unjust enrichment provision is...

  10. Refund - the order cannot be faulted as such adjustment of duty on finalization of provisional assessment is held to be legally valid - AT

 

Quick Updates:Latest Updates