Interest on refund - when refund claim was resubmitted as per ...

Interest on Refund Claims Calculated from Original Filing Date, Not Resubmission Date, Court Rules.

September 29, 2014

Case Laws Central Excise AT

Interest on refund - when refund claim was resubmitted as per the direction of commission, the date of original filing of refund claim shall prevail and interest to be paid accordingly - AT

View Source

← Previous Next →

Interest on refund - when refund claim was resubmitted as per ...

Interest on Refund Claims Calculated from Original Filing Date, Not Resubmission Date, Court Rules.

September 29, 2014

Case Laws Central Excise AT

You may also like:

Appellant filed refund claim which was initially rejected by original authority on grounds of ineligibility for exemption notification. Commissioner (Appeals) remanded...

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...

Interest on refund claim - relevant date for calculating the interest arising due to a delay in the payment - appellant claimed credit from the date on which they...

The appellant is eligible for interest on delayed refund from 22.02.2008 till the refund payment date, calculated at 12% per annum rate. CESTAT allowed the appeal,...

The case involved a claim for refund of interest u/s 72 of Finance Act, 2010 to benefit from a retrospective amendment to Rule 6 of CCR, 2002/2004. The Tribunal held...

Rejection of claim for interest on delayed refund - If the claim for refund itself was not maintainable in law, the question of grant of interest does not arise. The...

Claim of interest on belated refund - refund claim was filed on 29-5-2007 before the original authority and therefore, the interest has to be paid calculating 3 months...

Re-import of goods - Claim of exemption from customs duty - Whether the original export was under the claim of refund of IGST? - Appellant claimed that at the time of...

Refund of unutilized CENVAT Credit - surrender of registration - the appellant is entitled for refund claim of unutilized cenvat credit lying in their cenvat credit...

Entitlement to interest on IGST refund - In refund application petitioner has only claimed the integrated tax and not the interest on the same - The High court referred...

Claim of interest on refund - Refund claim was adjusted towards penalty imposed - claim of interest allowed - HC

Interest on refunds u/s 244A - Having availed the time for rectifying the defects and claiming interest for the defect rectification time is unavailable. Such an...

ITAT held that interest on refund is payable till the date funds are released to assessee, not till date of order accepting refund claim. Relying on Delhi HC's Nokia...

Grant of interest on delayed refund - relevant time for calculation of interest - it is apparent on record that the said refund was sanctioned but was adjusted against...

Claim of interest on delayed refund, from the date of deposit till the refund of the pre-deposit of principal amount - the assessee is entitled to claim interest from...

Quick Updates: