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 September 2019 Year 2019 This

Refund of duty paid under mistake - The refund has been claimed ...

Central Excise

September 7, 2019

Refund of duty paid under mistake - The refund has been claimed on the ground of erroneous payment of duty. In view of the clear provision of section 11B(1), the onus of establishing the lack of unjust enrichment in this case is on the appellant. - AT

View Source

 


 

You may also like:

  1. Refund of excise duty paid erroneously - When the appellant realized that he has paid excess duty thereafter he filed the refund application under Section 11B of the...

  2. The limitation prescribed u/s 11B to be not applicable to refund claims for service tax paid under a mistake of law. - HC

  3. SSI exemption - Refund claim - Central excise duty paid by mistake by including non ISI submersible pumps i.e. non BIS pumps in the overall turnover - refund allowed - AT

  4. Refund of service tax - The appellant has paid the service tax during the period 2011 to 2014 and claimed the refund in the year 2018. The claim has been rejected on the...

  5. Refund claim of service tax paid by mistake of law - the applicability of the provisions (including time-bar) of Section 11B of the Central Excise Act to the refund...

  6. Refund of Service Tax - tax deposited on mistake of law - there is no reason to deny the refund claim on the ground of limitation inasmuch as the period of limitation...

  7. Recovery of erroneous Refund of interest on delayed payment of differential duty - price variation clause - Rejection on the ground that since the appellant was liable...

  8. Refund of unutilized CENVAT Credit - rejection on the ground that the appellant failed to declare the credit under TRANS-1 - not disclosing the unutilized balance of...

  9. Refund of excess tax paid - The refund claim under 11B was rejected by the Original Authority on the ground that the claim cannot be modified by the appellant to include...

  10. Refund of excess tax paid - rejection on the ground of time limitation - only under specific circumstances like “unconstitutionality, illegal levy, mistake of law’’...

 

Quick Updates:Latest Updates