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 January 2022 Year 2022 This

Refund - amount paid during the investigation is under protest - ...

Central Excise

January 14, 2022

Refund - amount paid during the investigation is under protest - main thrust of the ld. A.R. is that the amount deposited by the appellants during the course of investigation has taken the shape of pre-deposit - The appellants are entitled for interest @12% p.a. from the date of deposit till the date of realization of refund of the amount paid during investigation - Appeal allowed - AT

View Source

 


 

You may also like:

  1. 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...

  2. Unjust enrichment - during investigation appellant deposited an amount of Rs.18,75,000/- under protest by debit entries in the cenvat credit account - refund allowed - AT

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

  4. Interest on delayed refund of amount - the amount was paid during the investigation under protest as pre-deposit - The appellant is entitled to claim interest from the...

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

  6. Refund of duty paid during investigation - amount paid as pre-deposit or the amount paid during investigation cannot be considered as duty. For refund of such...

  7. Refund claim of amount deposited during investigation - it would not be necessary to lodge the protest as is otherwise provided under the Rules. Since the appellant has...

  8. Compliance with the pre-deposit - adjustment of duty paid under protest during investigation - the petitioner cannot contend that because a paltry amount was deposited...

  9. SVLDRS - Non-adjustment of amount already deposited by the petitioner (as interest under protest) during the stage of investigation against the amount payable under the...

  10. Refund of amount deposited as service tax during investigation - not hit by limitation under Section 11B of the Central Excise Act 1944 - refund allowed - AT

 

Quick Updates:Latest Updates