Home Highlights March 2014 Year 2014 This

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1. Rejection of refund claim - Time barred - Refund under Notification No. 102/2007 - if the word “from” is used, the day on which that event has taken place has to be excluded. - AT

2. Refund of SAD - time limitation - Though the issue of limitation is not applicable to the present refund claims and the refund claim of SAD cannot be held to be barred...

3. Validity of the orders passed by the first appellant u/s 92CA (3) on the ground of limitation as contemplated u/s 153 of the Act - Scope of the work "may" - The word...

4. The appellant sought refund of Countervailing Duty (CVD) and Special Additional Duty (SAD) paid in cash u/s 11B of the Central Excise Act, 1944 read with Section 142(3)...

5. Refund under Notification No.102/2007 - Commencement and termination of time - if the word from is used, the day on which that event has taken place has to be excluded. - AT

6. Orders passed u/s 92CA(3) barred by limitation by one day - The period of 21 months therefore, expires on 31-12-2019 that must stand excluded since Section 92CA(3A)...

7. Liquidation of Corporate debtor - time limitation - exclusion of time taken by Tribunal to decide to how the voting share of thousands of Allottees will be counted - the...

8. Refund of accumulated Credit - transition to GST regime - the appellant is entitled to refund under the provisions of Section 142(3) of CGST Act, which provides that...

9. Refund of accumulated CENVAT credit - export of service - travel benefits to extend to employees on vacation such as leave or home travel concession are only excluded...

10. Rejection of refund claim - Period of limitation - the Notification dated 5.7.2022 issued by the Central Government in exercise of powers u/s 168A of the CGST, which...

11. 100% EOU - Refund of the accumulated CENVAT Credit - The Tribunal has rightly interpreted the words used in Rules 5 and 6 by pointing out that the words used in Rule 6...

12. 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

13. 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...

14. Validity of TP order - Period of limitation - Computation period of 60 days given by the taxpayer cannot be faulted with on any ground because from 26.02.2022, the date...

15. Refund of SAD - filing the refund application filed after one year from the date of import as prescribed under the said Notification is barred by limitation - AT