Refund claim - amount paid during the investigation - When a ...

Central Excise

March 23, 2021

Refund claim - amount paid during the investigation - When a specific provision is available in the statute covering the specific cases, it is the duty to examine whether a claim falls under such specific provision and if so, then such claims should necessarily comply with the conditions prescribed thereunder. - AT

View Source

← Previous Next →

Refund claim - amount paid during the investigation - When a ...

Central Excise

March 23, 2021

You may also like:

Denial of refund claim - Unjust enrichment - amount deposited during investigation - and amount of pre-deposit - Refund allowed - AT

Denial of refund claim of unutilized CENVAT Credit - refund in such cases of closure of factory is not provided under the statute. - AT

Refund claim - demand recovered during investigation towards reversal of cenvat credit was higher - confirmed demand was much lower than paid on the ground of period of...

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...

Refund claim of service tax paid - classification of services - Claiming a refund of the amount paid as tax as per their understanding of law cannot be disputed now -...

Refund claim rejected as time bar - The original authority and the lower appellate authority being creatures of the statute, prima facie are required to follow the...

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...

Refund claim - Amount deposited during investigation - no SCN issued to the appellant either for appropriation or for rejection of the amount - the amount paid during...

Refund claim rejected as time bared - Since amount was paid as duty to Custom by the importer, the provision of section 27 of the Custom Act, are applicable - AT

Refund claim - appellant, a 100% EOU - refund claim of service tax paid by them, as per the provisions of Notification No. 41/2007-ST - Appeal by revenue against order...

Quick Updates: