HC dismissed the refund claim, holding that no writ of mandamus ...

Tax Refund Claim Denied: Scrutiny Criteria Upholds Withholding of Petitioner's Reimbursement Application for Assessment Year

May 10, 2025

Case Laws Income Tax HC

HC dismissed the refund claim, holding that no writ of mandamus could be issued to process the petitioner's refund application for AY 2020-21. The court acknowledged the respondents' communications indicating the refund was withheld due to CASS scrutiny criteria for AY 2023-24. While the court agreed that communications should have been served earlier to the petitioner, it ultimately found no further substantive grounds to challenge the decision, effectively leaving the refund claim unresolved and permitting the respondents to continue their scrutiny process.

View Source

← Previous Next →

HC dismissed the refund claim, holding that no writ of mandamus ...

Tax Refund Claim Denied: Scrutiny Criteria Upholds Withholding of Petitioner's Reimbursement Application for Assessment Year

May 10, 2025

Case Laws Income Tax HC

You may also like:

Refund of Service Tax - time limitation - Exercise of power u/s 142(3) of GST Act for refund of service tax - The case involves the rejection of a refund claim by the...

The petitioner's denial of refund of input tax credit debited as a pre-deposit was challenged. The court held that the non-inclusion of freight and pumping charges...

The appellant paid service tax voluntarily under reverse charge mechanism before the GST regime. The adjudicating authority denied refund, holding that service tax was...

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 -...

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...

Refund claims – unjust enrichment – service tax paid under protest – refund allowed - AT

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...

HC allows petitioner's claim for input tax credit (ITC) refund on zero-rated services, holding that registration without specific service category details does not...

CESTAT ALLAHABAD held that refund claim for service tax under section 65 of Finance Act, 1994 was not time-barred as the relevant date for refund claim was the date of...

Period of limitation - Entitlement of refund claim - Cenvat credit on input Service tax paid prior to its registration - assessee may not be denied such credit subject...

CESTAT allowed appeal concerning refund of CVD and ACD. Original authority's rejection was based on contradictory findings - accepting CA certificate showing non-passing...

Refund claim - rejected on the ground that the appellant cannot claim the refund directly without challenging the assessment order (bill of entry) - refund cannot be denied - AT

HC affirmed tax authority's adjustment of AY 2010-11 refund against pre-existing tax liabilities of corporate debtor. Resolution applicant's claim to refund rejected on...

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 of duty paid - filing of refund claim before the wrong jurisdiction - if the adjudicating authority was of the view that the appellant has not filed refund claim...

Quick Updates: