Home Highlights February 2015 Year 2015 This

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1. 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...

2. Refund claim - time limitation - excess payment of service tax - rejection of refund claim as barred by limitation of time on the ground of delay in filing such...

3. Refund of un-utilized cenvat credit - period of limitation - the claim is to be filed within one year and after end of the quarter - Refund allowed - AT

4. Initiation of CIRP - Application barred by time limitation or not - The acknowledgement made by the Principal Borrower within three years’ period from the date of...

5. Refund claim was rejected as time-barred, having been filed beyond the one-year limitation period stipulated u/s 27 of the Customs Act, 1962. The appellant had...

6. Refund of SAD - filing the refund application filed after one year from the date of import as prescribed under the said Notification is barred by limitation - AT

7. Service tax refund claim filed beyond statutory limitation period cannot be entertained. Refund application must be filed within one year from relevant date as per...

8. Refund of service tax paid - Period of limitation - As the refund claim has been filed within one year from the date of the adjudication order wherein it has been held...

9. Rejection of the refund application - rejection on the ground of time limitation - Defective refund application - The High Court held that, even assuming that the...

10. 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...

11. The appellant's Daman unit mistakenly paid duty liability of their Halol unit due to an error in the ERP system meant for all group units. The issue pertains to...

12. Time limitation for filing refund claim is one year from relevant date as per Section 11B of Central Excise Act, 1944 made applicable to service tax under Finance Act,...

13. Validity of order u/s.201 & u/s.201(1A) - tds liability - period of limitation - As per this time limit to pass order u/s.201(1) & 201(1A) of the Act is two years from...

14. Refund claim - time limitation - claim was delayed by a period of 4 days - Since the acknowledgment of the refund application was given on 18.2.2014, i.e. within one...

15. Refund of CENVAT Credit - export of services - Period of limitation - Though the original authority has rendered a finding that the refund claim is hit by time-bar, such...