Refund of Excise Duty - Already 26 years have passed due to one ...

Central Excise

February 27, 2020

Refund of Excise Duty - Already 26 years have passed due to one mistake in the decision taken by the Assessing Authority - the Asseesing Authority passed an order denying the refund partially, invoking the technical plea of limitation ignoring the exemption under the Second Proviso of Section 11B of the Act, whereby no limitation would apply when payment of Duty is treated as payment made 'under protest'. - Refund allowed - HC

View Source

← Previous Next →

Refund of Excise Duty - Already 26 years have passed due to one ...

Central Excise

February 27, 2020

You may also like:

Refund of the export duty - rectification of defects - there is no infirmity in the First Appellate Authority sanctioning the refund while correcting to clerical or...

Refund of CVD / Excise duty - case is yet to be decided even after 16 years lapsed - We fail to understand that if the claim of the writ applicant could not be looked...

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

Demand of central excise duty - non-submission of proof of export before the jurisdictional Central Excise Authorities - matter remanded back for fresh decision - AT

Refund claim - excess duty paid due to downward revision of price - They have furnished CA certificate to substantiate that the incidence of duty has not been passed on...

Refund of Excise Duty, paid under protest - The refund claim is filed within one month after passing of the second Order-in-Appeal which is dated 27.02.2018. The claim...

Refund due of revision in price escalation clause - refund claim was filed withing one year from the issuance of credit notes - refund allowed - AT

Refund of service tax paid on Construction of complex service wrongly - even if service has been paid under the mistake of law, the period of limitation of one year is...

Demand of differential duty - Revenue adjusted rebate (refund) from Unit II towards interest due from Unit I - the rebate cannot be adjusted towards the interest due of...

Penalty on directors - Rule 26 of the Central Excise Rules - Rule 26 is prima facie in excess of the Rule making power conferred under the Central Excise Act, 1944 - HC

Quick Updates: