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
Customs - Highlights / Catch Notes

Home Highlights October 2013 Year 2013 This

Refund of provisional assessed duty deposited under protest - ...

Case Laws     Customs

October 3, 2013

Refund of provisional assessed duty deposited under protest - period of limitation - Assuming that the petitioner has not filed any appeal challenging the provisional assessment order, he cannot be deprived of his statutory right to challenge a final assessment order. - HC

View Source

 


 

You may also like:

  1. 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...

  2. Refund of Additional Duty of Customs paid - to allow the limitation period to start from the date of payment of duty as prescribed under the amended notification, would...

  3. Seeking refund of deposit - the amount is deposit or duty? - refund of security deposit during provisional assessment - Since in view of the documentary evidence, it is...

  4. Refund the excess duty paid - The refund has been rejected on the ground that it is barred by limitation - When the appellant has approached the higher forum aggrieved...

  5. Refund of pre-deposit - period of limitation - limitation period would start not from the date of deposit but from the date of the decision by Commissioner (Appeals) - AT

  6. Refund claim rejected as time bared - the amount deposited by the appellant during the investigation can never be construed as a duty - it is held as deposited under...

  7. Refund of central excise duty claimed by the buyer - duty was paid under protest - applicability of time limitation - The scheme of Section 11B makes a distinction...

  8. Refund - Amount deposited during proceedings before the Settlement Commission - Period of time limitation - In this case the amounts have not been appropriated and...

  9. The period of limitation of one year does not apply when the amount claimed as refund has been paid under protest. Section 27 of the Customs Act, 1962, only recognizes...

  10. 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...

  11. Refund - Taxability of service - construction of complex service or works contract service - duty paid under protest - refund allowed - period of limitation not applicable - AT

  12. Time limitation rejected as appellant filed protest through letter despite not endorsing 'Under Protest' on Bills of Entry and TR-6 Challans. Appellant, a Customs...

  13. The case involved a dispute u/s 27 of the Customs Act regarding refund of pre-deposits paid under protest. CESTAT held that when fines and penalties are set aside, the...

  14. Refund claim for amount deposited in PLA, whether duty or not, subject to time limitation u/s 11B of Central Excise Act, 1944. Held that Apex court in Modipon Ltd. case...

  15. Refund of Excise Duty - Already 26 years have passed due to one mistake in the decision taken by the Assessing Authority - the Asseesing Authority passed an order...

 

Quick Updates:Latest Updates