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 2013 Year 2013 This

Rebate claim – Adjustment of refund against demand – It was ...


Revenue Authorities Violated Judicial Discipline by Enforcing Rebate Recovery Despite Tribunal's Stay Order.

January 1, 2013

Case Laws     Central Excise     AT

Rebate claim – Adjustment of refund against demand – It was highly inappropriate on the part of the revenue authorities to enforce recovery when the stay had been granted by this Tribunal. The refusal by revenue authorities to pay respect to the order of the Tribunal is violation of judicial discipline. - AT

View Source

 


 

You may also like:

  1. Violation of judicial discipline - The Additional Director of DRI and the adjudicating authority effectively said that the Tribunal was not correct. If it be their...

  2. The ITAT allowed the assessee's claim for deduction of ESOP expenditure, directing the AO to follow the binding precedents of the Karnataka HC and ITAT Special Bench on...

  3. Judicial Discipline - Seeking refund of accumulated Cenvat credit - input services or not - The department had not accepted the judgement in the case of Paul Merchants...

  4. The High Court held that the impugned Press Release by the Ministry of Finance, purporting to direct judicial and quasi-judicial authorities to classify all...

  5. Disciplinary proceedings against formerly Appellate Deputy Commissioner - If the order passed by the quasi judicial authority is taken as a foundation for bringing the...

  6. The High Court addressed the issue of rebate claim and the applicability of Standard Input Output Norms (SION) in determining wastage for rebate claims u/r 18 of the...

  7. In a CESTAT decision addressing customs valuation, the Tribunal ruled against re-determining import goods' value through arbitrary price truncation. The judicial finding...

  8. Judicial discipline - Where facts and law in a subsequent assessment year are the same, no authority whether quasi judicial or judicial can generally be permitted to...

  9. Refund claim - rejection on the ground of time limitation - judicial discipline - The authorities have erred in rejecting the refund especially when the order of this...

  10. Recovery of rebate of duty - eligibility to claim rebate on portion pertaining to special packing done overseas - excess payment of duty on additional protective packing...

  11. The subordinate authority is not empowered to supersede the orders passed by the appellate authority and an administrative discipline requires that the subordinate...

  12. Rebate / Refund of duty paid on Export Goods - Recovery of alleged excess grant of rebate - As far as availability of rebate is concerned, the notification providing for...

  13. Judicial discipline - We are surprised as to how the Committee of two Commissioners has not only concluded that the Commissioner (Appeals) does not have to follow...

  14. Legality and validity of the show cause notices (SCN) - The impugned show cause notice once again of raising the very issue when the order of Commissioner (Appeals) has...

  15. The ITAT allowed the assessee's appeal regarding foreign tax credit for state taxes paid in the United States under Section 91, despite the existence of an India-USA...

 

Quick Updates:Latest Updates