Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights October 2014 Year 2014 This

Whether sanctioning of 4% of SAD refunds by way of re-credit in ...


4% Special Additional Duty Refunds via Re-Credit Post-June 2013 Deemed Improper.

October 7, 2014

Case Laws     Customs     AT

Whether sanctioning of 4% of SAD refunds by way of re-credit in the respective licenses after 30.06.2013 was proper or not - held as not proper - AT

View Source

 


 

You may also like:

  1. Input tax credit (ITC) on Basic Customs Duty (BCD), Countervailing Duty (CVD) and Special Additional Duty (SAD) - In case of the Applicant, Basic Customs Duty (BCD),...

  2. The appellant sought refund of Countervailing Duty (CVD) and Special Additional Duty (SAD) paid in cash u/s 11B of the Central Excise Act, 1944 read with Section 142(3)...

  3. Relaxation of additional fees and extension of last date of filing of AOC-4, AOC-4 XBRL and MGT-7 E-Forms under the Companies Act, 2013 - Circular

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

  5. The case concerns the time limit for filing a refund claim of Special Additional Duty (SAD) paid by an importer. The issue is whether the one-year limitation specified...

  6. Refund of 4% of Special additional duty denied (SAD) - revenue shall accept a certificate from CA - no need for insisting on production of audited Balance Sheet and P&L A/c - AT

  7. Procedure relating to sanction, post-audit and review of refund claims - Guidelines issued to ensure uniformity in issuance of speaking order for refund - Details...

  8. CENVAT Credit - capital goods - availment of credit while availing depreciation - The adjustment in the balance sheet of 2015-16 cannot be considered as reversion of the...

  9. Refund of 4% Additional Duty of Customs (4% CVD) - 'Cost Accountants' in addition to 'Chartered Accountants' authorized to issue certificate.

  10. Refund claim in respect of excess paid duty - proceeding of rebate and proceeding of refund are two different proceedings - appellant have rightly claimed the refund of...

  11. This case deals with the applicability of Special Additional Excise Duty (SAED) levied u/s 147 of the Finance Act, 2002, and Additional Duty of Excise (AED) levied as...

  12. Seeks to prescribe rates of Special Additional Excise Duty for exports of petrol and diesel - Notification

  13. Seeks to increase the effective rate of Special Additional Excise Duty on Petrol and Diesel.

  14. Refund of unutilized amount lying in Cenvat credit account post GST - no authority can sanction refund claim to be credited in Cenvat credit account - refund is allowed in cash

  15. Relaxation of additional Fees and extension of last date of in filing AOC-4, AOC-4 (XBRL), AOC-4 (CFS) and MGT-7 e-forms under the Companies Act, 2013 till 29-11-2016

 

Quick Updates:Latest Updates