Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights May 2013 Year 2013 This

Refund - The excess duty paid was not required to be paid by the ...

Case Laws     Central Excise

May 7, 2013

Refund - The excess duty paid was not required to be paid by the appellant. Therefore the same cannot be treated as duty - not filing the refund claim in time cannot be the reason for denying the claim as bar of limitation is not applicable to this case - AT

View Source

 


 

You may also like:

  1. Refund claim in respect of excess paid duty - proceeding of rebate and proceeding of refund are two different proceedings - appellant have rightly claimed the refund of...

  2. Refund claim - The decision of ITC Limited is not applicable to the present facts and circumstances of the case as at the time of filing of Bills of Entry, the appellant...

  3. Refund of excise duty paid erroneously - When the appellant realized that he has paid excess duty thereafter he filed the refund application under Section 11B of the...

  4. Refund claim - excess duty paid at 5% instead of 1% - the appellant is liable to pay Basic Customs duty at the rate of 1% and have paid the excess duty. Therefore, the...

  5. The case concerns the time limit for filing a refund claim of Special Additional Duty (SAD) paid by an importer. The issue is whether the one-year limitation specified...

  6. Suo moto credit versus filing of refund claim - suo moto credit can be taken if duty is paid twice as excess duty paid is not a duty and same is deposit - AT

  7. 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...

  8. Refund claim - time limitation - amounts were paid during the investigation - Wherever the duty has been paid in excess of what was required to be paid or has been...

  9. Refund claim of excess duty paid - unjust enrichment - after issuance of corrigendum the excess duty, paid lacks the colour of duty and is merely a deposit - the excess...

  10. The case involved a refund claim for duty paid under protest, rejected on the ground of unjust enrichment. The appellant paid duty under protest and filed a refund claim...

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

  12. Refund claim - even if it had paid excess excise duty, the return or refund of such excess sum cannot be effected through the route of exemption notification - The...

  13. Refund claim for the amount of CVD paid - time limitation - Duty was paid under protest or not - The appellant, an importer of silk yarn and silk fabrics, filed a refund...

  14. Refund of excess duty - manufacture of clinker and cement - appellant was required to pay the duty @ ₹ 350 PMT as per the Notification No.4/2007, since there was a...

  15. Refund of excess service tax paid - time limitation - In the present case, the refund arises out of excess payment. The excess payment can be ascertained only when the...

 

Quick Updates:Latest Updates