Denial of refund claim - the assessment which is not challenged ...

Recipient Can't Challenge Excise Duty Assessment if Manufacturer Complies; Refund Claims Denied.

April 5, 2014

Case Laws Central Excise AT

Denial of refund claim - the assessment which is not challenged by manufacturer after discharge of Central Excise duty cannot be challenged by the recipient of such products. - AT

View Source

← Previous Next →

Denial of refund claim - the assessment which is not challenged ...

Recipient Can't Challenge Excise Duty Assessment if Manufacturer Complies; Refund Claims Denied.

April 5, 2014

Case Laws Central Excise AT

You may also like:

Refund of excise duty paid erroneously - When the appellant realized that he has paid excess duty thereafter he filed the refund application under Section 11B of the...

The case involved a dispute over a refund claim u/s 11B of the Central Excise Act. The Appellate Tribunal held that the time limitation for filing the refund claim did...

The case involves a challenge to a refund claim for service tax u/s unjust enrichment principles. CESTAT held that refund can only be granted based on the assessment...

Refund of Excise Duty in cash - What the assessee suggests is that the Cenvat credit given for acquisition of capital goods to a manufacturer, who is otherwise exempted...

The CESTAT dismissed the appeal filed by the appellant seeking refund of central excise duty u/s 11B of the Central Excise Act, 1944. The appellant's claim for refund on...

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

Refund claim - Export of ROM - The appellant had not challenged the assessment order and file the refund claim and in the refund claim they challenged the assessment...

Refund claim - rejected on the ground that the appellant cannot claim the refund directly without challenging the assessment order (bill of entry) - refund cannot be denied - AT

Maintainability of Refund claim - Order of assessment was not challenged - the Tribunal upheld the department's action, stating that customs duty is to be charged based...

100% EOU - de-bonding - refund of the excise duty previously paid - Admittedly, such duty was paid at the time of what is referred to de-bonding. However, this would not...

CESTAT allowed appeal regarding refund of erroneously paid excise duty on imported SKO. Appellant substantiated claim through PLA records, TR-6 challans, invoices, and...

Refund of service tax - Unjust enrichment - Period of limitation - Tax paid on self assessment basis - Claim of refund without challenging the assessment, to claim the...

Refund claim - Where and admittedly there is a nil assessment order, whether the assessee is entitled to claim refund without making a challenge to such assessment order...

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...

Refund - unjust enrichment - excise duty has not been claimed from the buyer of the goods and the same has been reflected in “Excise Duty Refund Receivable Account” -...

Quick Updates: