Home Highlights June 2013 Year 2013 This

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1. Refund claim - reduction of price subsequent to clearance of the goods - Refund claim rejected - price variation clause itself is not a ground to consider the assessment...

2. Refund due of revision in price escalation clause - refund claim was filed withing one year from the issuance of credit notes - refund allowed - AT

3. Recovery of erroneous Refund of interest on delayed payment of differential duty - price variation clause - Rejection on the ground that since the appellant was liable...

4. Non-granting interest u/s 244A on excess self-assessment tax from January 2017 to October 2017 was denied, citing the refund was less than 10% of the tax determined in...

5. Refund of excess duty paid - price variation clause - where it was held that where there is price variation clause and the prices have been reduced subsequent to...

6. Refund claim - price variation clause - payment of excess duty - When the department has denied provisional assessment particularly, they cannot deny the refund saying...

7. Denial of interest on the refund claim sanctioned to the appellant - it is seen that in ordinary course of refund arising out of finalization of provisional assessment...

8. Interest liability - Provisional assessment - interest is not payable if assessee pays the duty before finalisation - AT

9. Refund claim - order of assessment in appeal not challenged - The Tribunal acknowledged the appellants' arguments regarding the contractual agreement and the price...

10. Interest chargeable under Section 11AB on differential duty due to price escalation clause - demand of interest confirmed - AT

11. Interest on differential duty - price escalation clause - Levy of interest confirmed. - HC

12. Price escalation - Price Variation clause - duty short levied - Since both the parties were not aware of escalated price or possibility of escalation at the time the...

13. Refund claim - provisional assessment not opted - It is settled that even though the assessee has not opted for provisional assessment but the duty was paid in excess...

14. Price variation clause - applicability of period of limitation on demand of Interest under central excise - AT

15. Price variation clause - refund claim - reduction in price, resulting in excess payment of duty - in such case where price variation was anticipated, the appellant...