Refund - if any amount is paid to the Revenue during the ...

Case Laws Central Excise

August 7, 2014

Refund - if any amount is paid to the Revenue during the investigation and successfully challenged before the higher judicial fora, such an amount needs to be considered as deposit and refund needs to be sanctioned - AT

View Source

← Previous Next →

Refund - if any amount is paid to the Revenue during the ...

Case Laws Central Excise

August 7, 2014

You may also like:

Refund - amount paid during the investigation is under protest - main thrust of the ld. A.R. is that the amount deposited by the appellants during the course of...

Refund of duty paid during investigation - amount paid as pre-deposit or the amount paid during investigation cannot be considered as duty. For refund of such...

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...

Refund of amount deposited as pre-deposit - It stands clear that appellant is entitled for refund of ₹ 15 Lakhs as were paid in cash by him at the time of the...

Refund claim towards excess custom duty paid - same amount paid twice through oversight and bonafide mistake - The petitioner is entitled to get refund along with...

Refund of tax amount paid - Amount paid under protest - applicability of time limitation - Though the petitioner had voluntarily paid the aforesaid amount during the...

The case involves the recovery of a refund of service tax paid for services rendered to Electro Motive Diesel, Inc (EMD) and whether it qualifies as an export of...

The period of limitation of one year does not apply when the amount claimed as refund has been paid under protest. Section 27 of the Customs Act, 1962, only recognizes...

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...

Refund claim filed by legal heir of the proprietress - seeking refund tof amount paid by the proprietary concern after the expiry of proprietress, in respect of the...

Refund claim - Amount deposited during investigation - no SCN issued to the appellant either for appropriation or for rejection of the amount - the amount paid during...

Refund of duty paid in excess - Admitted tax or not - The Tribunal found that the amounts paid by the appellant were not part of self-assessment and were not reflected...

Refund - amount which was paid during the course of investigation - It is the case of the petitioner that the amount was paid under coercion - There is no merits in this...

Refund claim - demand recovered during investigation towards reversal of cenvat credit was higher - confirmed demand was much lower than paid on the ground of period of...

Refund of deposit made during investigation and penalty paid in compliance to Order-in-Original - Straight away arriving at a conclusion that because of the amount fact...

Quick Updates: