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

Refund Claim During Investigation Requires Statutory Compliance; Verify Provisions and Conditions for Valid Assessment.

March 23, 2021

Case Laws Central Excise AT

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 ...

Refund Claim During Investigation Requires Statutory Compliance; Verify Provisions and Conditions for Valid Assessment.

March 23, 2021

Case Laws Central Excise AT

You may also like:

Refund with interest - statutory period of 60 days for processing the refund claim - The court referenced Section 54(7) of the CGST Act, which requires the proper...

The case pertains to the refund claims of service tax paid under the Reverse Charge Mechanism (RCM) due to a misconception or mistake of law. The tribunal held that...

Claim of Refund - Post GST, on demand, appellant paid service tax under reverse charge basis and claim refund as the same is eligible as Input Tax Credit under the...

HC allows petitioner's claim for input tax credit (ITC) refund on zero-rated services, holding that registration without specific service category details does not...

Detailed process outlined for Canteen Store Department (CSD) to file refund application FORM GST RFD-10A on GST portal for refund of tax paid on inward supply of goods....

Refund of service tax, interest on delayed sanction of refund, and time limitation u/s 11B of the Central Excise Act, 1944, made applicable to service tax matters u/s 83...

Refund claim - Period of limitation - claim was filed on 29.07.2004 which was returned on the ground of pre-mature inasmuch as investigation about the valuation work was...

Refund - Concessional rate of duty - In any event, merits of the refund claim of the petitioner would require a proper determination on facts and therefore, the second...

Refund of duty paid - filing of refund claim before the wrong jurisdiction - if the adjudicating authority was of the view that the appellant has not filed refund claim...

Refund of duty paid - filing of refund claim before the wrong jurisdiction - if the adjudicating authority was of the view that the appellant has not filed refund claim...

CESTAT determined appellant's entitlement to statutory interest under Notification No. 25/2003-Cus(N.T.) for delayed refund credit, following precedent set in Ranbaxy...

CESTAT dismissed the appeal regarding IGST refund claims for manually paid TR6 challans. The tribunal consistently held that exporters cannot claim refund under Section...

Refund of IGST on goods exported - The High court found the denial of the IGST refund, based on the administrative discrepancies between the ICEGATE and GST Common...

Refund of excise duty paid erroneously - When the appellant realized that he has paid excess duty thereafter he filed the refund application under Section 11B of the...

Interest on refund claim - relevant date for calculating the interest arising due to a delay in the payment - appellant claimed credit from the date on which they...

Quick Updates: