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 January 2021 Year 2021 This

Recovery of erroneous Refund with interest - The argument of the ...

Central Excise

January 29, 2021

Recovery of erroneous Refund with interest - The argument of the department that there was delay on the part of the respondent to furnish details with regard to modvat credit and therefore the delay has occurred due to the negligence on the part of the respondent is not tenable. If there was undue delay on the part of respondent, the department could have rejected the refund claim for this reason - the respondent is eligible for interest under Section 11BB - AT

View Source

 


 

You may also like:

  1. Interest u/s 244A on delayed refund - the interest on the delayed refund becomes part of the principle amount and the delayed interest includes the interest for not...

  2. Claim of interest - Delayed refund - Unjust enrichment - appellant is entitled for claim of interest on delayed refund - AT

  3. Agriculture income - assessee did not furnish any details with regard to his agricultural holding or any evidence for earning of agricultural income even in front of...

  4. 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...

  5. Government departments applying for registration as suppliers may not furnish Bank Account details - Form GST REG-01 amended

  6. Rejection of claim for interest on delayed refund - If the claim for refund itself was not maintainable in law, the question of grant of interest does not arise. The...

  7. Interest on refund as per Section 244(A) - delay in refund - belated filing of return (ITR) - According to us, the effort was to get refund, the refund was ordered by...

  8. Denial of interest on delayed refund of pre-deposit made - Dispute settled in 1997 but refund sanctioned in 2002 - claim of interest allowed - AT

  9. Interest on delayed refund - refund of service tax paid on the services rendered to them in an SEZ unit - claim of interest allaowed - AT

  10. Interest on delayed refunds - inordinate delay and latches on the part of the respondent - The respondent completely misdirected itself in coming to the erroneous...

 

Quick Updates:Latest Updates