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C: Allocation of Tariff Rate Quota for Import of Crude Soya bean Oil and ...

F: Input Reversal on Capital Goods

N: Amendment in Export Policy of sugar

A: INTEREST UNDER GST: An Interesting Interest

N: Seeks to levy anti-dumping duty on imports of Ceramic Tableware and ki...

N: Seeks to amend Notification No. 12/97-Customs (N.T.) dated the 2nd Apr...

N: Seeks to provide global Tariff Rate Quota (TRQ) of 20 LMT per FY to Cr...

H: Addition of transportation charges - The contention of the Assessee th...

H: Reopening of assessment u/s 147 - The inquiry at this stage is only to...

H: Unexplained cash credit u/s 68 - the borrowings from NBFC, Bank can no...

N: Seeks to amend notification no. 77/2021-Customs(ADD) dated 27th Decemb...

H: Exemption u/s 11 - registration u/s 12A denied - For registration u/s ...

H: TDS / withholding tax u/s 195 - the consideration paid by ESPN India f...

H: Deemed dividend under Section 2(22)(e) - addition only qua the peak am...

H: Reopening of assessment u/s 147 - Amount of gross income shown by asse...

H: Disallowance on account of interest paid on delayed payment of TDS - a...

H: Approval of Resolution plan - Abatement, extinguishment, discharge and...

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A: Decision of Honble Supreme Court on alleged extra-territorial applicab...

A: ADJUDICATION UNDER GST (PART-10)

A: NOTICES RELATING TO REASSESSMENT PROCEEDINGS WITHOUT APPLICATION OF AN...

C: Implementation of Notification No.06/2015-2020 dated 13th May, 2022- P...

C: Implementation of Notification No.06/2015-2020 dated 13th May, 2022- P...

Shri Piyush Goyal asks Indian industry to procure locally wherever the...

Foreign Investment Facilitation Portal (FIF) completes 5 years since U...

H: Refund of IGST - A separate application for refund was not required to...

H: Validity of SCN - mandatory requirement of pre-show cause notice consu...

H: Refund on the exports made by the petitioner - Prescribed procedure fo...

H: Benefit of exemption from GST - Supply or not - definition of business...

H: Input Tax Credit - Plant and Machinery or not - whether LNG jetties pr...

Central Excise - Highlights / Catch Notes

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Central Excise - Entitlement to interest on refund - refund of the...

Central Excise
18-11-2021

Entitlement to interest on refund - refund of the pre-deposit made or deposit made during investigation, under protest - The Adjudicating Authority is directed to grant interest @ 12% p.a. from the date of deposit till the date of refund. - AT

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