Home Highlights July 2014 Year 2014 This

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1. Adjustment of refund with interest due on belated duty - adjustment of sanctioned rebate claims against the interest amount, which never stand adjudicated by the...

2. Refund of IGST - zero rated supplies - grant of refund after adjusting the differential duty drawback amount which was claimed erroneously because of mistake committed...

3. Adjustment of refund claim (rebate claim on export of goods) with demand stayed by the CESTAT

4. The Appellate Tribunal addressed the issue of refund and adjustment of security amount in a claim. It examined Clause 8 of the Claim Form and found that the security...

5. Denial of refund claim - There is no time limit prescribed in the law for issue of show-cause notice to reject a refund claim nor to sanction a refund claim. In the...

6. Refund claim - refund rejected on the ground that the bills of entry under which assessments were made were not assailed - refund of duty is a mechanical process of...

7. 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...

8. 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...

9. Refund of Cenvat credit - Rule 5 – Power of Additional Commissioner to adjudicate refund claim - AT

10. Refund claim - Once an application of refund has been filed before the refund sanctioning authority, the said authority is duty bound to decide the refund application...

11. Lesser sanction of refund claim and non-payment of interest - The department was required to sanction the amount as claimed in the original refund application, which was...

12. Adjustment of sanctioned refund amount against arrears of Central Excise duty of lessor company - the lease deed provisions have no relevance or application to justify...

13. Show cause notice demanding interest was confirmed by the original Adjudicating Authority and settled under SVLDRS Scheme, thus refund of the confirmed amount does not...

14. Refund claim - adjustment of excise duty paid against duty short paid - Assessee, in this case is a manufacturer, had to necessarily demonstrate that the burden of duty...

15. 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...