Home Highlights February 2013 Year 2013 This

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1. Refund of excess amount of service tax paid - Since post July 01, 2017, the applicability of this Rule was no more available to the appellant, the excess amount already...

2. Recovery of interest amount in respect of rebate claim, without issuance of SCN - once it has been held that the appellant is entitled for rebate claim, in absence of...

3. Return of TDS amount deducted u/s 194A on award passed under motor insurance act - This application is allowed and the Registry is directed to release the amount...

4. Refund of excess service tax paid - time limitation - In the present case, the refund arises out of excess payment. The excess payment can be ascertained only when the...

5. Refund of excess amount of Excise Duty paid - transaction value - the debit notes have been raised subsequent to sale. Therefore, the higher revision of price not agreed...

6. Refund - Excess interest deposited – interest calculated at higher rate - excess interest paid was an arithmetic error and need to be rectified. Revenue not allowed to...

7. Refund of excess tax paid - The Assessing Officer committed a serious error in providing for adjustment of the excess tax against the demands for the later years. - The...

8. Refund of Excess Customs Duty paid - principles of unjust enrichment - Following proceedings before the Settlement Commission, it was determined that the appellant had...

9. Profiteering - supply of restaurant service - The Respondent was legally not required to collect the excess GST and therefore, he has not only violated the provisions of...

10. Refund of tax paid on excess amount - price variation clause - since the price of the cylinder has been reduced, the assessee cannot charge more than the price fixed, is...

11. Adjustment of excess amount of service tax paid - Rule 6(4A) of Service Tax Rules, 1994 - Adjustment cannot be denied on the ground that adjustment is possible only for...

12. Adjustment of excess amount of service tax paid - Scope of the term subsequent period

13. Refund claim - export of goods - excess carried forward in the annual return - Rule 41(4) of the Haryana Value Added Tax Rules, 2003 - no refund was allowed as the...

14. Refund of amount deposited under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - refund sought on the premise that the withdrawal of the appeal filed by the...

15. Refund of excess paid service tax - amount paid under mistake of law - it becomes clear that the amount is not the amount as would have been authorized by law. The...