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 May 2023 Year 2023 This

Refund claim - time limitation - duty of excise paid on motor ...

Central Excise

May 29, 2023

Refund claim - time limitation - duty of excise paid on motor vehicle registered as Taxi - the limitation for refund for a manufacturer under Notification No.12/2012 under Sl.No.273, is six months from the date of registration of the vehicle as an ambulance or taxi. It is further found that the appellant - assessee have claimed the refund within a period of six months of the vehicles getting registered as taxi or ambulance. - AT

View Source

 


 

You may also like:

  1. Claim of higher rate of depreciation - Mobile crane was registered as a heavy motor vehicle - depreciation at 40% on crane mounted on motor truck allowed u/s 32 - AT

  2. Adjustment of short paid duty with excess duty paid - Job Work - Motor vehicles - HC refused to interfere into the order of CESTAT allowing adjustment.

  3. Entitlement to refund claim - difference in rate at which excise duty was paid at the time of clearance and the rate on which the goods were sold from depot - AT

  4. Quantity discounts given to dealers of Motor Vehicles at the end of the calendar year - incidence of duty refunded to the dealer through credit notes - refun allowed - AT

  5. 100% EOU - de-bonding - refund of the excise duty previously paid - Admittedly, such duty was paid at the time of what is referred to de-bonding. However, this would not...

  6. Refund claim - Unjust enrichment - price inclusive of duty of excise - maintaining uniformity of price - duty paid under protest - refund allowed - HC

  7. CENVAT Credit - capital goods - motor vehicles - dumpers and tippers are once registered with the Motor Vehicles Department they cannot cease to be motor vehicles...

  8. Rebate claim – refund claim was time barred - rebate claim was rightly rejected as time barred but the re-credit of duty paid in Cenvat account is not admissible - CGOVT

  9. The vehicle in respect of which assessee seeks to claim depreciation @ 50% is a ‘light motor vehicle’ and therefore the claim for enhanced rate of depreciation is on a...

  10. CENVAT Credit - insurance services - Motor Insurance Policy for motor vehicles against theft, damage and third-party liability - service tax paid on reimbursement of the...

 

Quick Updates:Latest Updates