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 September 2018 Year 2018 This

Refund - duty was paid under protest - The payment under protest ...

Customs

September 14, 2018

Refund - duty was paid under protest - The payment under protest by itself would tantamount to claiming refund, but, it cannot be turned down merely because he has not filed any appeal or appeal was filed by the Department before a higher forum.

View Source

 


 

You may also like:

  1. Refund claim - duty paid under protest - unjust enrichment - Time bar - benefit of ‘payment of duty under protest’ made by the manufacturer cannot be extended to the buyer - AT

  2. Refund claim - Unjust enrichment - price inclusive of duty of excise - maintaining uniformity of price - duty paid under protest - refund allowed - HC

  3. Refund claim for the amount of CVD paid - time limitation - Duty was paid under protest or not - The appellant, an importer of silk yarn and silk fabrics, filed a refund...

  4. Refund claims – unjust enrichment – service tax paid under protest – refund allowed - AT

  5. Refund of duty paid under protest – unjust enrichment is not applicable where amount deposited under protest - AT

  6. Refund of cenvat credit - Duty under protest - closer of factory - Rule 5 in no way prohibits the payment of the refund amount in cash - HC

  7. Refund - Taxability of service - construction of complex service or works contract service - duty paid under protest - refund allowed - period of limitation not applicable - AT

  8. Refund of Service Tax - amount was paid under protest or not - The fact that the appellant claimed refund itself shows that the remittance which was subsequently claimed...

  9. Refund claim rejected as time bared - the amount deposited by the appellant during the investigation can never be construed as a duty - it is held as deposited under...

  10. Refund claim alongwith interest - duty paid under protest - unjust enrichment - As from the facts itself, it is clear that the appellants were not required to pay any...

 

Quick Updates:Latest Updates