Interest on the refund amount of pre-deposit - the amount ...

Case Laws Customs

January 27, 2023

Interest on the refund amount of pre-deposit - the amount remained with the revenue unadjusted by way of pre-deposit. - It is further found under the facts and circumstances, that such pre-deposit was made under protest - Such interest on refund should be granted within a period of 45 days from the date of receipt of copy of this order. - AT

View Source

← Previous Next →

Interest on the refund amount of pre-deposit - the amount ...

Case Laws Customs

January 27, 2023

You may also like:

Claim of interest with refund of Pre-deposit made - Rate of interest - amount was deposited under protest - Revenue are expected to at least now, on or before 15th July,...

Entitlement of interest on pre-deposit - The interest on the pre-deposit refunded to the appellant is to be determined as pre amended Section 129EE of the Customs Act...

Refund claim of amount deposited during investigation - the appellant is entitled to refund with interest under Section 35 FF, for which no limitation is applicable. The...

Interest on delayed refund of amount - the amount was paid during the investigation under protest as pre-deposit - The appellant is entitled to claim interest from the...

Claim of interest on delayed refund, from the date of deposit till the refund of the pre-deposit of principal amount - the assessee is entitled to claim interest from...

Interest on Refund of the pre-deposit amount - In the present case, the amount was deposited by the respondent pursuant to the directions issued under the unamended...

Interest on the pre-deposit - The Tribunal found that the issue revolved around whether the appellants were entitled to interest on the pre-deposit u/s 35FF of the...

Entitlement to Interest on the amount of deposit, pending litigation, from the date of deposit till the date of actual refund - such amount deposited during...

Quantification of pre-deposit of 20% before filing an appeal - Disputed tax amount includes demand of interest or not - The High Court examined the relevant provisions...

Interest on delayed refund - Refund of pre-deposit alongwith Interest - assessee shall be entitled to refund of the amount deposited alongwith interest at prescribed...

Refund of Pre-deposit alongwith interest - Adjustment of pre-deposit with pending demand - A pre-deposit would become refundable the moment an Appellate Authority comes...

Interest on refund of pre-deposit - Relevant Date - It is settled that the appellant are entitled for the interest on refund of pre-deposit amount @6% from the date of...

Claim of Interest on Refund of pre-deposit - Rejection on the ground that the amount of interest on the refund claim as was already sanctioned to the appellant - The...

Entitlement to Interest on pre-deposit - the finding of learned Commissioner (Appeals) is erroneous that no interest is payable whether the pre-deposit is made by way of...

Refund of duty paid during investigation - amount paid as pre-deposit or the amount paid during investigation cannot be considered as duty. For refund of such...

Quick Updates: