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VAT - Highlights / Catch Notes

Home Highlights February 2014 Year 2014 This

Right to claim refund is a vested right and that even if it is ...

Case Laws     VAT and Sales Tax

February 6, 2014

Right to claim refund is a vested right and that even if it is held to be an existing right and not vested right, such a right cannot be taken away unless it is taken away by a statutory enactment expressly or by necessary implication - HC

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  9. The case involved a dispute regarding the refund of service tax paid under reverse charge mechanism under the erstwhile law. The issue was the applicability of Section...

  10. 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...

  11. Refund of duty paid - filing of refund claim before the wrong jurisdiction - if the adjudicating authority was of the view that the appellant has not filed refund claim...

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  13. Relevant date for filing of Refund - It is settled that even if the refund claim is filed well within the time and the same is returned for want of clarification or...

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