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 January 2019 Year 2019 This

Adjustment of refund sanctioned towards the pending arrears in ...

Central Excise

January 9, 2019

Adjustment of refund sanctioned towards the pending arrears in terms of Section 11 of the Central Excise Act, 1944 - amounts cannot be appropriated towards the Revenue dues unless the provisions are followed.

View Source

 


 

You may also like:

  1. Adjustment of sanctioned refund towards other alleged dues - Whether the department can suo moto adjust from the sanction refund / rebate? - Section 11 of the Central...

  2. Adjustment of sanctioned refund amount against arrears of Central Excise duty of lessor company - the lease deed provisions have no relevance or application to justify...

  3. 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

  4. Refund of the excess amount that was subsequently refused to be paid to the Appellant by the Refund Sanctioning Authority - Finalization of provisional assessment - Sale...

  5. Refund of amount deposited as service tax during investigation - not hit by limitation under Section 11B of the Central Excise Act 1944 - refund allowed - AT

  6. Demand of excise duty and penalty – recovery of dues from the auction purchaser unit in terms of Rule 230(2) of the Central Excise Rules, 1944 - recovery proceedings dropped - HC

  7. Seeking refunds of amount to the liquidation account of the Corporate Debtor - Present is a case where for refund, to which the Corporate Debtor is entitled, whether the...

  8. Refund of amount paid by the petitioner during the pendency of its appeal - duty paid under protest - unjust enrichment - amounts deposited in terms of Section 131 of...

  9. Refund of CENVAT Credit - time limitation - Rule 5 of CENVAT Credit Rules itself clearly specifying that such refund claims would be subject to “such safeguards,...

  10. Claim of refund after reduction in MRP post clearance - Valuation - Footwear - Depot as place of removal - MRP based valuation - Section 4A of Central Excise Act, 1944 -...

 

Quick Updates:Latest Updates