Refund of EDD - Period of limitation - Appellant unaware of ...

Tribunal Rules in Favor of Appellant: No Time-Bar on EDD Refund Due to Lack of Communication from Revenue Authority.

April 25, 2024

Case Laws Customs AT

Refund of EDD - Period of limitation - Appellant unaware of finalisation of bills of entry - The Appellate Tribunal notes that neither the original authority nor subsequent communications mentioned the actual date of finalization of the bills of entry. This absence of crucial information places the burden on the revenue to prove the date of communication of the Order in Original. Due to the lack of evidence from the revenue establishing the actual date of communication of the Order in Original, the Tribunal finds no grounds to support the claim that the appellant's application for refund was time-barred.

View Source

← Previous Next →

Refund of EDD - Period of limitation - Appellant unaware of ...

Tribunal Rules in Favor of Appellant: No Time-Bar on EDD Refund Due to Lack of Communication from Revenue Authority.

April 25, 2024

Case Laws Customs AT

You may also like:

Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

Gross violation of CBEC instructions and the precedential value of CESTAT decisions. The Revenue filed an appeal before the first Appellate Authority without specifying...

HC held that Extra Duty Deposit (EDD) does not constitute customs duty under Section 27 of Customs Act, 1962, but rather functions as a security deposit as clarified in...

Refund of CENVAT Credit - alleged lack of nexus - The procedure for claiming such refund, enshrined in notification no. 27/2012-Central Excise Act, 1944 (NT) dated 18th...

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...

In this case, the High Court addressed the issue of a rejected refund claim due to being time-barred. The key determination was the relevant date for calculating the...

CESTAT dismissed appeal concerning refund claim of unutilized Cenvat Credit under s.142(3) of CGST Act, read with Rule 5 of Cenvat Credit Rules and s.11B of Central...

The Appellate Tribunal addressed the issue of classifying imported Zinc as unwrought/unrefined under a specific customs tariff heading. The Tribunal rejected the demand...

Refund - Refund was sanctioned by the lower authority pending the audit objection - The Tribunal ought to have considered the contentions as urged on behalf of the...

The case involved a dispute over a refund claim u/s 11B of the Central Excise Act. The Appellate Tribunal held that the time limitation for filing the refund claim did...

Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

The appellant sought refund of Countervailing Duty (CVD) and Special Additional Duty (SAD) paid in cash u/s 11B of the Central Excise Act, 1944 read with Section 142(3)...

The case pertains to the refund claims of service tax paid under the Reverse Charge Mechanism (RCM) due to a misconception or mistake of law. The tribunal held that...

Withholding of refund u/s 241A - It is settled law that the refund due to the Petitioner is liable to be released at the time of issuance of the intimation/order under...

The case pertains to the refund of service tax paid on input services utilized for the export of 'Cut and Polished Diamonds' during October 2015 to March 2016, as per...

Quick Updates: