• 2009 (8) TMI 966 - SC Order

  Interest on belated payment of interest - relevant date - Held that:- The non-payment of refund to the applicant claimant within three months from the date of such application or in the case governed ... ...

• 2005 (5) TMI 199 - CESTAT, NEW DELHI

  Shri P.S. Bajaj, Member (J) [Order]. - In this appeal the issue relates to the denial of Modvat credit to the appellants on the goods namely welding electrodes, H.P Plates, Angles, M.S. Plates.... ...

• 2003 (8) TMI 153 - CESTAT, NEW DELHI

  Shri P.G. Chacko, Member (J) [Order]. - The appellants in these appeals are manufacturers of cement falling under Central Excise Tariff Heading 25.02. The appeals are against the denial, by the... ...

• 2002 (1) TMI 1066 - CEGAT, NEW DELHI

  Shri P.G. Chacko, J. REPRESENTED BY : Shri R.C. Gupta, Advocate, for the Appellant. Shri V.K. Verma, JDR, for the Respondent. [Order]. This appeal is against the order of the Commiss... ...

• 2020 (5) TMI 96 - CESTAT NEW DELHI

  Imposition of penalty u/s 78 - short paid service tax alongwith interest paid on being pointed out - malafide intent or not - HELD THAT:- The substantial amount of service tax was paid on being so poi... ...

• 2022 (3) TMI 232 - DELHI HIGH COURT

  Seeking grant of Regular Bail - funds from the Term loan were diverted to 25 non-contracting parties - Proceeds of crime - misappropriation or diversion of funds - siphoning off of funds - constitutio... ...

• 2021 (3) TMI 1022 - RAJASTHAN HIGH COURT

  Initiation of Reassessment proceedings - sale of diesel, purchased on concessional rate or otherwise to anyone including its contractor or sub-contractor, or not - HELD THAT:- In considered opinion o... ...

• 2022 (6) TMI 538 - CESTAT AHMEDABAD

  Entitlement of interest on refund amount - relevant time for calculation of interest - calculation of interest after the expiry of 3 months from the date of filing of the refund claim or not - Section... ...

• 2022 (1) TMI 507 - CESTAT CHANDIGARH

  Refund - amount paid during the investigation is under protest - main thrust of the ld. A.R. is that the amount deposited by the appellants during the course of investigation has taken the shape of pr... ...

• Indelible tale of deficiency memo and interest in delayed refunds

  After filing the refund application as per Section 54 of the CGST Act, 2017 , if any deficiencies are noted by the proper officer then as per Rule 90(3) of the CGST Rules , same shall be communi... ...

• 2020 (4) TMI 414 - CESTAT NEW DELHI

  CENVAT Credit - duty paying documents - supplementary invoices issued by M/s SECL - Rule 9 (1) (b) of Cenvat Credit Rules, 2004 - HELD THAT:- It has already been held in the case of HINDUSTAN ZINC LTD... ...

• 2015 (1) TMI 751 - CESTAT AHMEDABAD

  Delay in refund claim - Interest on refund claim - whether interest is required to be paid to the Respondent for delay in sanctioning of refund claims - Held that:- non production of documents will be... ...

• Manufacture for captive use – notes in audited account used as valid evidence against appellant company even for extended period.

  Relevant links and references: Meaning of manufacture under Central Excise Act. Explanations to Rule 9 and 49 of the Central Excise Rule M/s. Usha Rectifier Corpn. (I) Ltd. Versus Commiss... ...

• 2011 (4) TMI 963 - CESTAT, NEW DELHI

  Interest on refund - Commissioner (Appeals) has held that the respondents are entitled for interest on the refund amount with effect from 27-5-1997 till the date of refund i.e. 20-1-2006. Earlier the ... ...

• 2006 (3) TMI 788 - GUJARAT HIGH COURT

  MR ANIL R. DAVE AND MR K. A. PUJ, JJ. For The Petitioner (s) : MR HASIT DILIP DAVE For The Respondent (s) : MR JITENDRA MALKAN, ASST. SG ORAL JUDGM... ...

• 2006 (1) TMI 517 - CESTAT, NEW DELHI

  Shri K.C. Mamgain, J. REPRESENTED BY : Shri Rajesh Kumar, Advocate, for the Appellant. Shri S.L. Meena and Ms. Ashima Bansal, DRs, for the Respondent. [Order]. These appeals are file... ...

• 2023 (10) TMI 148 - GUJARAT HIGH COURT

  Refund of IGST - Zero Rated Supplies - Inaction on the part of the respondents not to sanction the refund claims of IGST on exported goods - Petitioner submitted that, they had inadvertently selected ... ...

• 1998 (9) TMI 84 - HIGH COURT OF JUDICATURE AT DELHI

  R.C. Lahoti and C.K. Mahajan, JJ. [Order per : R.C. Lahoti, J.]. - Though the learned Counsel for the respondents has made appearance on advance notice in view of the short controversy arising ... ...

• 2013 (5) TMI 580 - ITAT MUMBAI

  Disallowance u/s 14A r.w.r. 8D - Held that:- No disallowance under section 14A is called for when the assessee has not incurred and claimed any expenditure for earning the exempt income. It is all the... ...

• 2003 (3) TMI 50 - RAJASTHAN High Court

  Assessee had claimed lease rent as revenue expenditure - considering the terms and conditions of the lease agreement and the fact that depreciation on these trucks has been allowed to the lessor, Key ... ...

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