Refund of amount wrongly deducted or paid to the Revenue ...

Income Tax

September 12, 2023

Refund of amount wrongly deducted or paid to the Revenue Authorities - withholding of tax - It is indisputable that for the past over 13 years neither Kvaerner nor DAVY has claimed any amount from the Revenue Authorities under the issue at hand. Moreover, Kvaerner, who is the successor-in-interest of DAVY has also addressed its ‘no objection’ to Respondent No. 1 conveying that the amount can be returned or refunded to Petitioner. - In our view, the refusal of the Department to return the amount and retaining the same is unauthorized by law and would only amount to unjust enrichment by the Department on technical grounds. - HC

View Source

← Previous Next →

Refund of amount wrongly deducted or paid to the Revenue ...

Income Tax

September 12, 2023

You may also like:

Refund of service tax - amount have been deposited by mistake - Form 26AS, VAT-41, copies of challans and copies of running bills prepared by the Housing Board showing...

Refund the excess duty paid - the appellant has paid the excess amount because of an error in EDI system whereby the benefit of Notification No. 50/2017-Cus., was not...

Disbursal of refund amount - action of withholding of the petitioner/assessee’s claim of refund in question by the respondent CGST authority and not refunding the same...

Refund of service tax paid - The department has directed to pay the tax again as their inhouse formalities does not allow adjustment of tax wrongly paid towards one...

Adjustment of Penalties from Refund amount - After an appellate order allowed redemption of the seized currency upon payment of fines and penalties, the appellant filed...

Calculation of interest u/s 244A - when a refund of tax has to be reduced by refund already granted it is only the tax element which has to be adjusted and not the...

Calculation of interest u/s 244A - when a refund of tax has to be reduced by refund already granted it is only the tax element which has to be adjusted and not the...

Refund of Service Tax - Payment of tax as a mistake of law - Period of limitation - The High Court held that if the contractor was not liable to pay tax, the department...

Denial of refund claim - Excess tax paid - Section 40 of UP VAT - the contention of the revenue that since no order of refund was passed by the appellate authority, the...

Refund of GST paid deposited by the Vendor on advance paid by the appellant since no supply was made - Return/refund of the entire advance amount - The High Court found...

Refund of amount of interest in addition to amount of duty estimated under SVLDR Scheme - it becomes abundantly clear that amount in question of Rs.17,38,023/- was to be...

Refund claim of service tax paid - classification of services - Claiming a refund of the amount paid as tax as per their understanding of law cannot be disputed now -...

Withholding to release refund/reimbursement of additional GST tax liability to the Petitioners - the payment of tax by utilization of the tax credit is a valid mode of...

Seeking service tax refund for payment of VAT liability - he petitioner had made the payment of the service tax for the periods in question voluntarily and had never...

Claim of Refund - Post GST, on demand, appellant paid service tax under reverse charge basis and claim refund as the same is eligible as Input Tax Credit under the...

Quick Updates: