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 2021 Year 2021 This

Refund of tax amount paid - Amount paid under protest - ...

Central Excise

February 25, 2021

Refund of tax amount paid - Amount paid under protest - applicability of time limitation - Though the petitioner had voluntarily paid the aforesaid amount during the course of investigation, in absence of the appropriation of the excess amount towards any other tax/duty liability of the petitioner, it was to be refunded back from the date of the impugned order of the first respondent Settlement Commission. The first respondent Settlement Commission cannot artificially impose a new period of limitation especially when the proceedings were pending before it - HC

View Source

 


 

You may also like:

  1. Interest paid on income-tax refund - though not conscious choice or voluntarily, the amount received towards statutory interest has to be subject to tax under the head...

  2. Refund claim - duty paid under protest - unjust enrichment - Time bar - benefit of ‘payment of duty under protest’ made by the manufacturer cannot be extended to the buyer - AT

  3. Refund of duty paid under protest – unjust enrichment is not applicable where amount deposited under protest - AT

  4. Refund claims – unjust enrichment – service tax paid under protest – refund allowed - AT

  5. Refund claim for the amount of CVD paid - time limitation - Duty was paid under protest or not - The appellant, an importer of silk yarn and silk fabrics, filed a refund...

  6. Refund of Service Tax paid - time limitation - It is not the case of the appellant that the service tax was paid under protest, in which case the one year time limit...

  7. Refund claim rejected as time bared - the amount deposited by the appellant during the investigation can never be construed as a duty - it is held as deposited under...

  8. Refund of excise duty paid during investigation – voluntarily payment - the department has no right to retain any amount so long as there is no confirmed duty demand...

  9. Refund of amount paid under protest - undervaluation - the case of the assessee that it has not passed on the duty element stands established - there is no scope to...

  10. Refund of Service Tax - amount was paid under protest or not - The fact that the appellant claimed refund itself shows that the remittance which was subsequently claimed...

 

Quick Updates:Latest Updates