Interest claim on refund -The refund application was filed only ...

Case Laws Central Excise

February 9, 2015

Interest claim on refund -The refund application was filed only on 06.07.2004 - The Commissioner (Appeals), however, has granted interest even from much earlier period from 20th February, 2004, against which it is the department which should be aggrieved and not the appellant. - AT

View Source

← Previous Next →

Interest claim on refund -The refund application was filed only ...

Case Laws Central Excise

February 9, 2015

You may also like:

Interest of delayed refund - Relevant date for calculation of Interest - The Commissioner (Appeals) committed an illegality in construing 29.01.2020 as the date of...

Refund of service tax, interest on delayed sanction of refund, and time limitation u/s 11B of the Central Excise Act, 1944, made applicable to service tax matters u/s 83...

The key points covered in the legal document are: 1. It introduces new forms (GST SPL-01 to GST SPL-08) for taxpayers to apply for waiver of interest and penalty u/s...

Refund of accumulated input tax credit - relevant date for the purpose of considering the limitation u/s 54 - The High Court addressed this issue by directing the...

This case pertains to the precedence and priority of consideration between an application filed u/s 54(C) and Section 7 of the Insolvency and Bankruptcy Code (IBC)...

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...

The assessee's request for fixation of special rate of brand-rate drawback was rejected due to non-fulfilment of basic requirements and time limitation. The assessee...

The petitioner filed a refund application within the two-year limitation period for the year 2017-2018 on 17.09.2018, and subsequently filed a fresh refund application...

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...

Rejection of claim for interest, on the refund of GST already granted - calculation of relevant period - If such application for refund filed by the person consequent to...

Relevant date for filing of Refund - It is settled that even if the refund claim is filed well within the time and the same is returned for want of clarification or...

Refund of pre-deposit - refund claim filed by the CHA is proper or otherwise - It is not the case that whether CHA is claiming the refund. Those are applications 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 of duty paid - filing of refund claim before the wrong jurisdiction - if the adjudicating authority was of the view that the appellant has not filed refund claim...

Refund of duty paid - filing of refund claim before the wrong jurisdiction - if the adjudicating authority was of the view that the appellant has not filed refund claim...

Quick Updates: