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 July 2019 Year 2019 This

Refund of R and D Cess paid by the petitioners - The claim of ...


Petitioners to Receive R&D Cess Refund; No Legal Basis for Denial or Withholding by Respondents.

July 4, 2019

Case Laws     Customs     HC

Refund of R and D Cess paid by the petitioners - The claim of refund of the petitioners cannot be denied for the reason that there is no legal provision to refund R & D Cess paid by the petitioners. No amount can be withheld by the respondents without authority of law under the said pretext.

View Source

 


 

You may also like:

  1. Refund of the tax paid - as no such communication withholding the refund has been received by the petitioner either before filing of the Writ Petition or during the...

  2. The petitioner's claim for refund of unutilized credit on account of payment of Service Tax, Education Cess (EC), Secondary and Higher Education Cess (SHEC), and Krishi...

  3. Application u/s 197 - reduction of withholding tax - petitioner had sought a certificate, at “NIL” rate of tax - request to issue certificate at lower was rejected -...

  4. Refund withheld u/s 241A - No reasons were assigned by the Officer concerned by referring to any materials that refund declared in case of the petitioner/assessee on...

  5. Withholding of refund u/s 241A - It is settled law that the refund due to the Petitioner is liable to be released at the time of issuance of the intimation/order under...

  6. Recovery of refund already granted - Refund of Education Cess and Secondary & Higher Education Cess - since the assessee has been held entitled to the refund of the...

  7. Interest on delayed refund of IGST paid on export of the goods along with duty drawback - The refund of the petitioner was withheld for almost six months and after six...

  8. Refund of unutilized Input Tax Credit pertaining to compensation cess - the respondents are directed either to open GSTN portal enabling the petitioner to file its...

  9. Refund - Education Cess, Secondary & Higher Education Cess and Krishi Kalyan Cess cannot be transferred to GST account and as they were lying unutilized in their cenvat...

  10. The petitioner's denial of refund of input tax credit debited as a pre-deposit was challenged. The court held that the non-inclusion of freight and pumping charges...

  11. Petitioner filed application seeking sanction of eligible refund amount along with applicable interest. Court held that respondent shall process petitioner's application...

  12. Refund of Education Cess and Secondary & Higher Education Cess (SHE Cess) under the transitional provisions of the CGST Act, 2017. The key points are: Cess is a tax...

  13. Refund of CENVAT Credit - alleged lack of nexus - The procedure for claiming such refund, enshrined in notification no. 27/2012-Central Excise Act, 1944 (NT) dated 18th...

  14. Revision u/s 264 - Refund of excess tax paid - Admittedly, petitioner has paid more capital gains than what should have been paid. Capital gains has to be calculated on...

  15. HC allowed refund of Input Tax Credit for compensation cess on zero-rated supplies, overturning the Additional Commissioner's rejection. The court distinguished between...

 

Quick Updates:Latest Updates