Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    New ITR-5 Form Unveiled for AY 2025-26 with Updated...     TaxTMI    Procedural Defect Leads to Invalidation of Tax...     TaxTMI    Judicial Resolution Enables Export Tax Refund...     TaxTMI    Revised ITR-3 Form Introduced for AY 2025-26,...     TaxTMI    SEBI Amends Stock Exchange Rules: Cooling-Off...     TaxTMI    Trustees Now Required to Disclose Litigation and...     TaxTMI    Customs Mutual Administrative Assistance Expanded:...     TaxTMI    RBI Extends Diamond Dollar Account Qualification...     TaxTMI    Firm's Multi-State Registration Sparks Legal...     TaxTMI    Technical Filing Glitch Overturned: GST Appeal...     TaxTMI    Landmark GST Ruling: Petitioners Win Right to...     TaxTMI    High Court Quashes Demand Orders for Procedural...     TaxTMI    Tax Notifications Upheld: Administrative Order...     TaxTMI    High Court Suspends GST Tax Credit Reversal Order,...     TaxTMI    Pending Supreme Court Decision Governs GST Tax...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights November 2012 Year 2012 This

Refund claim - same duty paid twice - period of limitation u/s ...


Court Grants Refund for Double Duty Payment; Section 11AB Limitation Period Not Applicable, Interest Awarded Despite Late Claim.

November 5, 2012

Case Laws     Central Excise     HC

Refund claim - same duty paid twice - period of limitation u/s 11AB not applicable - refund allowed with interest even after one year - HC

View Source

 

← Previous Next →

 

You may also like:

  1. Refund of Additional Duty of Customs paid - to allow the limitation period to start from the date of payment of duty as prescribed under the amended notification, would...

  2. Refund claim was rejected as time-barred, having been filed beyond the one-year limitation period stipulated u/s 27 of the Customs Act, 1962. The appellant had...

  3. Refund of Additional Duty of Customs (CVD) demanded from respondent after GST introduction on imported goods - refund of duty paid on re-import - time limitation....

  4. Refund claim - Period of limitation - Double Taxation - The respondent had also paid tax on the same invoices. - The petitioner sought direction for the refund of Input...

  5. Refund of the service tax - Double payment of service tax - appellant have made first payment when there was no liability for them to pay - Period of limitation not...

  6. Refund of IGST - tax paid on Ocean Freight under the reverse charge mechanism - his Court held that the levy of the IGST under the RCM on the Ocean Freight for the...

  7. The case concerns the time limit for filing a refund claim of Special Additional Duty (SAD) paid by an importer. The issue is whether the one-year limitation specified...

  8. Refund of Customs Duty - Period of limitation - the order of this Tribunal dated 03.03.2011 was challenged by the Revenue before the Hon’ble High Court and before the...

  9. HC held that Extra Duty Deposit (EDD) does not constitute customs duty under Section 27 of Customs Act, 1962, but rather functions as a security deposit as clarified in...

  10. CESTAT allowed the refund application, holding that the limitation period was validly extended by Supreme Court's COVID-19 order. The appellant's refund application...

  11. Service tax refund claim filed beyond statutory limitation period cannot be entertained. Refund application must be filed within one year from relevant date as per...

  12. HC ruled in favor of the appellant regarding customs duty refund claims from 2014-2015. While initial refunds were granted, subsequent litigation reached SC, which...

  13. Refund of Service Tax amount - Period of limitation - advance amount returned/ refunded to the buyer - Once the buyer cancelled the booking and the consideration for...

  14. Refund of IGST amount and duty drawback - In view of the fact that the applications for refund of IGST and duty drawback are still pending, it is directed that the...

  15. Claim of refund amount on account of double-payment of Customs Duty

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
T: Tax Reform Simplifies MAT and AMT Rules, Offering Strategic Exemptions...
F: Government Services RCM Exemption: Clarifying Constitutional Functions...
F: Supplier in Delhi Renting Property in Jaipur Must Charge IGST, Recipie...
F: Suppliers' Target Incentive Discounts: Navigating Inventory Valuation,...
T: Tax Provisions Clarify MAT and AMT Applicability, Ensuring Comprehensi...
T: Tax Credit Mechanism Expanded: MAT and AMT Rules Clarify Credit Calcul...
F: Airlines' Airspace Usage Triggers Complex GST Taxation Mechanism Under...
T: Tax Credit Mechanism Allows Carry Forward of Excess MAT/AMT Payments f...
F: Manufacturer Adjusts Product Pricing Through Credit Note, Navigating C...
A: One Person Companies Must File Annual Returns Regardless of Turnover t...
A: Karnataka High Court Ruling: Online Skill Games Not Gambling, Exempted...
A: GST Appellate Tribunal Introduces Comprehensive Procedural Framework f...
A: Corporate Restructuring Rules Establish Transparent Framework for Merg...
A: Corporate Conflicts Resolved: Mediation Rules Offer Fast, Confidential...
A: Companies Can Now Voluntarily Remove Their Name from Official Register...
A: Corporate Governance Rules Enhance Transparency and Accountability Thr...
A: Grey Water Revolution: India's Urban Households Can Recycle 40 Billion...
A: Water Crisis Solution: Recycle Household Wastewater to Save Cities fro...
A: Water Crisis Solved: Centralized Treatment Plants Can Tackle Sewage Ch...
A: Manufacturers and Traders Exploit 'Make in India' Trademark, Urgent Ac...
A: Protecting 'Make in India' Logo: Strategic Enforcement to Combat Trade...
A: Revival Blueprint: Companies Can Seek Rehabilitation Through Strategic...
H: Tax Dispute Resolution: Petitioner Granted Reply Opportunity and Right...
H: Anticipatory Bail Granted in Tax Fraud Case: Conditional Release Empha...
H: Tax Authority's Section 74(9) Order Upheld: Procedural Validity Confir...
H: Imported Quick Lime Classified Under CTH 2522 1000 Based on 92% Calciu...
H: Reassessment Notice Invalidated: Insufficient Evidence of Escaped Inco...
H: Loan Repayment in Cash Validates Reasonable Cause, Exempts Penalty Und...
H: Tax Assessment Dispute Resolved: Section 69C Upheld, Multiple Deductio...
H: Tax Dispute Resolved: Comprehensive Documentation and Clean Transactio...