Home Highlights May 2015 Year 2015 This

You may also like:

1. Refund of unutilized CENVAT Credit - surrender of registration - the appellant is entitled for refund claim of unutilized cenvat credit lying in their cenvat credit...

2. 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...

3. Detailed process outlined for Canteen Store Department (CSD) to file refund application FORM GST RFD-10A on GST portal for refund of tax paid on inward supply of goods....

4. Refund of SAD - refund claims filed without requisite documents - Undisputedly the necessary documents which were required for filing this refund application were under...

5. Claim of interest on delayed refund, from the date of deposit till the refund of the pre-deposit of principal amount - the assessee is entitled to claim interest from...

6. Refund of SAD - admittedly, the impugned order has been made without issuance of a show cause notice, calling for the petitioner’s objections and as such, is in...

7. Refund of services tax / Cenvat Credit - tax deposited under reverse charge mechanism, pursuant to audit objection - revenue neutrality - Post GST regime - From a...

8. Refund of excise duty paid erroneously - When the appellant realized that he has paid excess duty thereafter he filed the refund application under Section 11B of the...

9. 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...

10. 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...

11. 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

12. Refund - The refund claims were declined only on one ground, without challenging the determination of annual capacity of production, the processor could not have...

13. The court held that the assessee was entitled to refund of Rs. 3,50,00,000/- deposited with the department, along with statutory interest and interest on refunds. The...

14. 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...

15. Re-import of goods - Claim of exemption from customs duty - Whether the original export was under the claim of refund of IGST? - Appellant claimed that at the time of...