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 February 2020 Year 2020 This

Power to review of the refund order - Period of limitation - ...

Central Excise

February 18, 2020

Power to review of the refund order - Period of limitation - there are no merits in the contentions of the appellant (revenue) that the review could not be completed within the time limit prescribed as the order was not received and that the same could be taken up only after the receipt of duly attested photocopy of the Order-in-Original. In view of the above we hold that the review is undertaken much after the stipulated time limit prescribed therein. - AT

View Source

 


 

You may also like:

  1. Review of the order - The Tribunal does not have the power to even review an order, much less to hear the appeal afresh on merit.

  2. Rejection of refund claim - Period of limitation - the Notification dated 5.7.2022 issued by the Central Government in exercise of powers u/s 168A of the CGST, which...

  3. Jurisdiction - power of Tribunal to review its own order - Power of Review has to be granted by statute and the ‘power of Review’ is not an inherent power and therefore...

  4. Refund of cenvat credit - Period of limitation - Rule does not specify any time limit for claiming the refund of credit - rejection of refund is not sustainable - AT

  5. Validity of assessment order - refund of BES - When the grounds for considering the appeal was the pendency of the appeal before the Tribunal, the Order of the...

  6. Power of ITAT to review the order - a statutory authority cannot exercise power of review unless such power is expressly conferred on it. - HC

  7. Best judgement assessment - GSTR returns were not filed by the petitioner within the prescribed time limit - At any cost, the right to file the returns cannot be taken...

  8. Time limit applicable to file refund claim in terms of N/N. 41/2007-ST dated 06/10/2007 - There is no provision to extend the said time limit - AT

  9. Filing of Form GST TRAN-1 - time limit for filing of the form - The time limit stipulated under Rule 117 of the Rules is not ultra vires of the Act. This Rule is...

  10. SVLDRS - Power of Committee u/s 128 of the Finance Act, 2019 to review - Period of limitation - Issuance of statement to modify the same suo moto on discovering...

 

Quick Updates:Latest Updates