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Service Tax - Highlights / Catch Notes

Home Highlights July 2023 Year 2023 This

Interest on refund of retention of rebate claim - Earlier ...

Service Tax

July 25, 2023

Interest on refund of retention of rebate claim - Earlier recovery of interest made from the Rebate claim on exports - The appellant is entitled to interest @ 12% P.A. - AT

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  1. Refund - The appellants are entitled for interest on delayed sanction of rebate / refund claim. - AT

  2. Claim of rebate / Refund in cash - rebate claim sanctioned by way of credit to Cenvat account - Export of Services - Cash refund allowed - AT

  3. Adjustment of refund claim (rebate claim on export of goods) with demand stayed by the CESTAT

  4. Rebate / refund claim on export of goods - non-realization of foreign exchange - exporter has not submitted (BRCs) in respect of export clearances, even after lapse of...

  5. Refund / Rebate claim - export of services - Relevant date for filing refund in the case of export of service is in the date of receipt of payment of the exported service - AT

  6. Claim of rebate on export of goods while availing the benefit of area based exemption (Kutch area) - claim of rebate / refund denied - HC

  7. Recovery of excessive refund / rebate of excise duty granted earlier - export of pharmaceutical products - allegation of over-valuation of goods - Decided in favor of...

  8. SSI Exemption and export - payment of duty on export and claiming rebate / refund - The adjudicating authority as well as the Government committed an error in...

  9. 100% EOU - Export - Rebate / refund under Rule 18 - exempted goods - Revenue is bound to refund the rebate payable to the petitioner, in cash, subject to certain conditions - HC

  10. Refund of CENVAT Credit - export of goods - earlier credit was reversed treating the goods as exempt - appellant is entitled to take the amount in cash - AT

 

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