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
VAT - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Refund claim - amount paid under protest - on administrative ...

VAT and Sales Tax

June 20, 2019

Refund claim - amount paid under protest - on administrative charges collected towards supply of fly ash free of cost - Since the amount is deposited under protest and no order of assessment, reassessment or revision is passed till date, the amount retained by the authority is not backed by any authority of law in the light of Article 265 of the Constitution of India - directed to refund

View Source

 


 

You may also like:

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

  2. 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...

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

  4. 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

  5. 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...

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

  7. 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...

  8. Refund of amount paid under protest - undervaluation - the case of the assessee that it has not passed on the duty element stands established - there is no scope to...

  9. Refund claim - service tax paid under protest under bonafide belief that service tax is chargeable - concept of mutuality - Co-operative Society - collecting amounts...

  10. Interest on delayed refund of amount - the amount was paid during the investigation under protest as pre-deposit - The appellant is entitled to claim interest from the...

 

Quick Updates:Latest Updates