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 July 2013 Year 2013 This

Refund - Only the permission from the Asst. Commissioner was ...

Case Laws     Central Excise

July 27, 2013

Refund - Only the permission from the Asst. Commissioner was received late. Since the permission was not received in time they cleared the goods on payment of duty. Had the permission been obtained in time, they would have cleared the goods without payment of duty. Since the goods are otherwise entitled for clearance without payment of duty, they are entitled for the refund - AT

View Source

 


 

You may also like:

  1. Refund of CENVAT Credit - export goods or not - goods were cleared by the appellant, not for physical exports, but were cleared by them to their sister concern, who is...

  2. Time of supply - Absolute control of the money received in advance - The law is crystal clear that once any advance amount is received towards provision of any service...

  3. Seeking Permission to abandon the goods and remission of duty - The case involved the misdeclaration of goods where the appellant received Stone Chips instead of...

  4. Application for conversion of shipping bills - time limitation - Facilitative Measures vs. Procedural Rigidity - The Tribunal held that the appellant had justified the...

  5. Refund claim of late fee mistakenly paid - late fee waived off by public notice no.21/2020 - It is found that the Revenue is taking a contradictory stand in as much as...

  6. Import of Zircon - Whether Zircon is “Ore“ - Zircon Ore and Concentrate - Permission to clear goods in question without payment of CVD - permission granted - HC

  7. Re-import of goods - Claim of exemption from customs duty - Whether the original export was under the claim of refund of IGST? - Appellant claimed that at the time of...

  8. Refund claim - time limitation - Service tax was paid on advance received - later the order was cancelled - The relevant date for filing the refund claim is the...

  9. Refund of service tax - retrospective exemption - rejection of refund on the ground of time limitation - Department was of the view that the refund claimed ought to have...

  10. Amendment of section 244A. - additional interest on refund - where a refund arising out of appeal effect is delayed beyond the time prescribed under subsection (5) of...

  11. Refund claim - time limitation - excess payment of service tax - rejection of refund claim as barred by limitation of time on the ground of delay in filing such...

  12. Refund of SAD - rejection on the ground of time limitation - The issue of time limit for filing refund claim was subject matter of litigation before the Hon’ble High...

  13. Refund claim - Period of limitation - The time-limit has to be computed from the date of clearance of the goods to the date of first presentation of the claim. The...

  14. Refund of SAD - payment of interest on late refund of SAD - Interest would be payable in terms of Section 27A of the Customs Act on refund of SAD - HC

  15. As per Notification 14/2002 the Mahape unit has cleared the goods after satisfying the condition i.e in availing CENVAT credit on inputs/capital goods. Therefore, goods...

 

Quick Updates:Latest Updates