Home Highlights June 2012 Year 2012 This

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1. Period of filing of rebate claim under Section 11B - Even though certain documents filed along with the rebate claim application had been returned to the petitioner, it...

2. Rejection of rebate claim - Notification No. 12/2005-S.T., dated 19-4-2005 - Input services used in development of software exported out of India - mistake in filing of...

3. Denial of rebate claim - Export of Business Auxiliary Services - Notification No. 12/2005-ST - contravention of not following the procedure of filing the declaration is...

4. Refund claim - The decision of ITC Limited is not applicable to the present facts and circumstances of the case as at the time of filing of Bills of Entry, the appellant...

5. Approval of the resolution plan of the Corporate Debtor - Recovery of property tax demand - public announcement for inviting claim was made on 07.12.2018 much after the...

6. Petitioner’s declaration under the scheme (SVLDRS) was rejected on the ground that petitioner had filed the declaration after initiation of enquiry - - The respondent No....

7. Refund claim - N/N. 12/2005-ST - Export of services - filing of declaration is a procedural requirement which is condoned and the lower authorities are directed to...

8. Rebate / refund claim - applicant exported the goods procured from the manufacturer and filed rebate claim - original authority has rightly rejected the rebate claims...

9. Rebate/ refund claim - case of appellant is that rebate claim cannot be rejected on the ground of procedural lapses such as non-payment under correct category, filing of...

10. Eligibility for Notification No.12/2003-ST - value of spare parts form a part of contract for maintenance and repair and exemption under the Notification No.12/2003-ST...

11. Relevant date for filing of Refund - It is settled that even if the refund claim is filed well within the time and the same is returned for want of clarification or...

12. Supply of Goods to SEZ - Rebate claim - Rule 18 - The only lapse of non filing of Bill of Export can not be ground to deny the substantial benefit of rebate claim - CGOVT

13. Refund claims filed after a period of more than 5 years from the date of payment of duty - Revenue cannot be expected to grant suo-moto refund under Notification No....

14. Carry forward of losses - ITR-V filed belated - Though the contention of the assessee in the said proceedings was that ITR-V was submitted by ordinary post well within...

15. Non-filing of ST-3 returns - Bonafide belief - business of maintenance/house keeping of NTPC guest house - the appellant assesse should have intimated the Department by...