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 May 2019 Year 2019 This

Refund of excess paid duty in cash - re-credit in FPS licence - ...

Customs

May 4, 2019

Refund of excess paid duty in cash - re-credit in FPS licence - licence was debited by department but the same was not reflecting in the system and as a result the appellant had to pay in cash - mistake was detected and appellant compelled to seek refund - It is a settled law that the Department cannot take advantage of its own wrong - directed to grant refund

View Source

 


 

You may also like:

  1. Refund in cash - export of goods - refund of duty paid in excess through cenvat credit - voluntary excess payment of duty - re-credit allowed - no cash refund - CGOVT

  2. Refund of excess duty paid - Debit / Credit Note - unjust enrichment - purchaser reversed the credit - Refund allowed - AT

  3. Rebate of duty paid on export goods - Petitioner paid lesser duty on domestic product and higher duty on export product which was not payable - Cash refund of excess...

  4. Suo moto credit versus filing of refund claim - suo moto credit can be taken if duty is paid twice as excess duty paid is not a duty and same is deposit - AT

  5. Refund claim in respect of excess paid duty - proceeding of rebate and proceeding of refund are two different proceedings - appellant have rightly claimed the refund of...

  6. Refund of excess amount of Excise Duty paid - transaction value - the debit notes have been raised subsequent to sale. Therefore, the higher revision of price not agreed...

  7. CENVAT Credit - Credit on strength of debit notes - duty paying documents - there is no reason to deny the credit on the basis of the debit notes - AT

  8. Refund of duty paid in cash - appellant not in the position to utilize the Credit as the factory was closed - Refund allowed to the extend of credit that could have been utilized.

  9. Cenvat credit - duty paying documents - debit note cum bills - duplicate copies of invoice - credit allowed - AT

  10. Cenvat credit on the Special Additional Duty (SAD) - SAD paid by them by debiting under Target Plus scheme - Cenvat credit is available in respect of the SAD debited in...

 

Quick Updates:Latest Updates