Refund claim - unspent amount lying in the current account (PLA) ...

Central Excise

October 10, 2023

Refund claim - unspent amount lying in the current account (PLA) of an assessee - Once it is held that the unspent amount in “PLA” is duty of excise, a fortiori Section 11B and Section 11BB would be attracted. If the refund claimed on account of unspent amount in PLA is not paid within three months, it shall become payable with interest till it is actually paid. - HC

View Source

← Previous Next →

Refund claim - unspent amount lying in the current account (PLA) ...

Central Excise

October 10, 2023

You may also like:

Refund claim for unspent advance deposit lying balance in PLA - unspent balance is nothing but unutilised advance deposit made by the appellant - In case of claiming...

Refund of unutilized amount lying in Cenvat credit account post GST - no authority can sanction refund claim to be credited in Cenvat credit account - refund is allowed in cash

Recovery of demand through bank - current account was frozen - whether the bank is bound to keep the amount lying to the credit of the current account of the Plaintiff...

Claim of refund amount on account of double-payment of Customs Duty

Refund of unutilized CENVAT Credit - surrender of registration - the appellant is entitled for refund claim of unutilized cenvat credit lying in their cenvat credit...

Refund clam - payment of duty twice - once from the cenvat account and subsequently by cash through PLA - re-credit taken suo moto instead of claiming refund - claim...

Capital receipt chargeable to tax u/s.45 - claim of exemption u/s.10(2A) - amount received by the assessee partner from the partnership firm - There was no transfer of...

Claim of Refund and Interest on Refund - Unjust enrichment - amount claimed as refund was not charged to the profit and loss account but retained in 'receivables'...

Refund claim - Once the GST regime is in force, the pending refund claim, if sanctioned, will necessarily have to be paid in cash irrespective of the fact whether the...

Refund claim - time limitation - validity of refund only to the service provider and not to the party being the service recipient - The appellants for the processing of...

Refund of service tax paid - unjust enrichment - Commissioner (Appeals) has upheld the order of original authority rejecting the refund claim on the ground of unjust...

Refund claim of unutilised PLA (Personal Ledger Accounts) balance lying in their Central Excise Accounts as on 30/06/2017 - barred by limitation in view of section 11B...

Cash refund of unutilized credit - closure of factory - Cenvat credit lying with the appellant is also a duty and cannot be treated separately as compared to the Revenue...

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

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: