Home Highlights January 2013 Year 2013 This

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1. Rejection of the refund application - rejection on the ground of time limitation - Defective refund application - The High Court held that, even assuming that the...

2. Refund claim - time limitation - excess payment of service tax - rejection of refund claim as barred by limitation of time on the ground of delay in filing such...

3. Refund of utilized input tax credit - rejection of claim for refund - When the law requires that no application for refund shall be rejected without giving the applicant...

4. Refund of SAD - rejection on the ground of time limitation - The issue of time limit for filing refund claim was subject matter of litigation before the Hon’ble High...

5. Refund of service tax - retrospective exemption - rejection of refund on the ground of time limitation - Department was of the view that the refund claimed ought to have...

6. Rejection of claims which are delayed - When an Application under Section 7 cannot be entertained for a debt, which is barred by time and is liable to be rejected, any...

7. Rejection of refund claim - in the Show Cause Notice there is no allegation raised that the refund claims are filed beyond time limit - The rejection of refund claim on...

8. Refund of unutilized input tax credit - When the law requires that no application for refund shall be rejected without giving an applicant an opportunity of being heard,...

9. Rectification u/s 154 application rejected as being time barred - The Appellate Tribunal agreed with the assessee's contention that the rectification application was not...

10. Refund claim - Period of limitation - The time-limit has to be computed from the date of clearance of the goods to the date of first presentation of the claim. The...

11. Admission of Section 9 application filed by Operational Creditor - time limitation - Section 10A of IBC - The Tribunal found that apart from the lease rental of April...

12. Refund of Service Tax - time limitation - The time-limitation for refund application under Section 11B in the case on hand is to be reckoned from the date of original...

13. Initiation of CIRP - Period of Limitation - Exclusion of certain period - NCLT rejected the application - The Adjudicating Authority has committed error in rejecting the...

14. Refund - appellant has filed refund claim under Notification No. 102/2007-Cus., dated 14-9-2007 wherein no time has been prescribed for filing refund claim. - that...

15. Claim of refund - Interest on delayed refund - limitation bar - Section 11BB - Price variation clause - the claim is hopelessly time barred. - AT