Home Highlights February 2015 Year 2015 This

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

2. Refund claim - Adjustment of differential duty in refund sanctioned - adjudicating authority rightly adjusted the refund claim against the demand of differential duty - AT

3. Adjustment of sanctioned rebate against alleged interest - un-adjudicated and un-confirmed Interest - there was no interest proceeding initiated against the assessee. -...

4. Adjustment of sanctioned refund towards other alleged dues - Whether the department can suo moto adjust from the sanction refund / rebate? - Section 11 of the Central...

5. Demand of differential duty - Revenue adjusted rebate (refund) from Unit II towards interest due from Unit I - the rebate cannot be adjusted towards the interest due of...

6. 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...

7. Claim of rebate / Refund in cash - rebate claim sanctioned by way of credit to Cenvat account - Export of Services - Cash refund allowed - AT

8. Interest on refund of retention of rebate claim - Earlier recovery of interest made from the Rebate claim on exports - The appellant is entitled to interest @ 12% P.A. - AT

9. 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...

10. 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...

11. Denial of interest on refund claim - There is no infirmity in the Order under challenge where interest has not been awarded while sanctioning refund - Bare perusal of...

12. Claim of Refund of interest paid on duty - When the statute does not provide for payment of interest while sanctioning the refund of interest on duty, the Tribunal has...

13. TP adjustment of interest - CIT(A) confirmed upward adjustment towards interest by adopting rupee loan rate instead of LIBOR linked rate in respect of foreign currency...

14. Recovery of rebate of duty - eligibility to claim rebate on portion pertaining to special packing done overseas - excess payment of duty on additional protective packing...

15. Refund - The appellants are entitled for interest on delayed sanction of rebate / refund claim. - AT