Refund claim on excess duty paid rejected as time bar - even ...

Refund Denied: Excess Duty Claim Time-Barred Despite Agreement on Price Revision Not Being Provisional Duty Assessment.

March 2, 2013

Case Laws Central Excise AT

Refund claim on excess duty paid rejected as time bar - even though there is a clause in the agreement stipulating downward revision of prices, the same cannot be taken to be an assessment to duty on provisional basis - AT

View Source

← Previous Next →

Refund claim on excess duty paid rejected as time bar - even ...

Refund Denied: Excess Duty Claim Time-Barred Despite Agreement on Price Revision Not Being Provisional Duty Assessment.

March 2, 2013

Case Laws Central Excise AT

You may also like:

Refund claim was rejected as time-barred, having been filed beyond the one-year limitation period stipulated u/s 27 of the Customs Act, 1962. The appellant had...

Refund of excess tax / duty paid - downward price revision based on the negative supplementary invoices - The assessee has furnished the supplementary invoices for the...

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

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

Refund claim - excess duty paid due to downward revision of price - They have furnished CA certificate to substantiate that the incidence of duty has not been passed on...

Refund claim of excess duty denied due to unjust enrichment - goods sold based on LME price index. Revenue contended appellant booked excess duty as revenue expenditure...

Refund claim in respect of excess paid duty - proceeding of rebate and proceeding of refund are two different proceedings - appellant have rightly claimed the refund of...

Time limitation rejected as appellant filed protest through letter despite not endorsing 'Under Protest' on Bills of Entry and TR-6 Challans. Appellant, a Customs...

Refund - valuation - price variation clause in the rate contract - excess payment of duty due to downward revision in the price / rate – unjust enrichment - refund allowed - AT

Refund claim - The decision of ITC Limited is not applicable to the present facts and circumstances of the case as at the time of filing of Bills of Entry, the appellant...

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...

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

Re-import of goods - Claim of exemption from customs duty - Whether the original export was under the claim of refund of IGST? - Appellant claimed that at the time of...

Refund claim - Reduction in price subsequently resulting in payment of duty in excess - Can refund be claimed without opting of provisional assessment? - Time limitation...

Refund of excess duty paid - price variation clause - Since, the excess amount claimed in the invoices was inclusive of central excise duty, the excess paid duty amount...

Quick Updates: