Home Highlights June 2014 Year 2014 This

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1. In this case, the High Court addressed the issue of a rejected refund claim due to being time-barred. The key determination was the relevant date for calculating the...

2. Rejection of refund claim - appellant has not opted for provisional assessment - the refund claim cannot be rejected merely because an assessee had not opted for...

3. Denial of interest on the refund claim sanctioned to the appellant - it is seen that in ordinary course of refund arising out of finalization of provisional assessment...

4. Refund claim - provisional assessment not opted - It is settled that even though the assessee has not opted for provisional assessment but the duty was paid in excess...

5. Denial of refund of Special Additional Customs Duty - period of one year for filing refund claim of SAD is to be counted from the date of finalization of provisional...

6. 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...

7. Denial of refund claim - Finalization of provisional assessment - prior to the amendment i.e. 13-7-2006, this doctrine of unjust enrichment was not attracted to refund...

8. Period of limitation for claiming refund under GST - Relevant Date - Discussion Forum

9. Rejection of refund claim - finalization of provisional assessment or not - A provisional assessment will always remain as a provisional one. There is no shortcut as a...

10. Refund claim - rejection on the ground of time limitation - The High Court noted the applicability of the Notification dated 05.07.2022, which explicitly excluded the...

11. 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...

12. Provisional Assessment - Refund Claim - Claim of interest - rejection of refund claim on the ground that the appellant did not challenge the order finalizing the...

13. 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...

14. Refund claim - amount paid at the time of provisional assessment - Period of limitation - There is no application of Section 27 for refund arising upon finalisation of...

15. Refund of service tax paid under protest - provisional assessment or not - The assessment cannot automatically turn provisional in absence following due procedures as...