Denial of refund claim - after passing of final assessment, the ...

Case Laws Customs

November 24, 2014

Denial of refund claim - after passing of final assessment, the Bill of Entries were audited on 5.4.2007 and it was forwarded to refund section - period of limitation will be calculated from the date of audit - AT

View Source

← Previous Next →

Denial of refund claim - after passing of final assessment, the ...

Case Laws Customs

November 24, 2014

You may also like:

Validity of final/reassessment order of Bill of Entry - ex parte final assessment of the Bill of Entry - the respondent No.4 has made final assessment/re-assessment of...

Refund of CENVAT Credit - alleged lack of nexus - The procedure for claiming such refund, enshrined in notification no. 27/2012-Central Excise Act, 1944 (NT) dated 18th...

Refund claim - order of assessment / Bill of entry in appeal not challenged - the endorsement made on the bill of entry is an order of assessment. It cannot be said that...

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...

Refund claim - The decision of ITC Limited is not applicable to the present facts and circumstances of the case as at the time of filing of Bills of Entry, the appellant...

Refund claim - order of assessment in appeal not challenged - The Tribunal acknowledged the appellants' arguments regarding the contractual agreement and the price...

Refund of amount with interest from the date of levy till final payment at the rate of 15% per annum - petitioners did not challenge the assessment order under three...

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...

The case pertains to the challenge to assessment orders passed by the Assessing Officer for the assessment years 2007-2008 to 2009-2010 on the grounds of time limitation...

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

Levy of penalty - late filing to bill of entry - since the Customs Official did not clear the goods under exemption, the appellant had no option but to file bill of...

Refund claim - rejected on the ground that the appellant cannot claim the refund directly without challenging the assessment order (bill of entry) - refund cannot be denied - AT

Refund claim - unjust enrichment - Initially claim filed without challenging the self-assessed Bills of Entry - During the appeal process, the appellant sought to amend...

Time and date from which enhanced duty comes into effect - The presentation of the bill of entry under Section 46 is made electronically and is captured with time stamps...

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...

Quick Updates: