Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights January 2016 Year 2016 This

Adjustment of amounts of refund due to the respondent against ...

Case Laws     Central Excise

January 27, 2016

Adjustment of amounts of refund due to the respondent against confirmed dues of penalty - Section 11 of the Central Excise Act does not provide for adjustment of money due towards the amount due to Revenue. - AT

View Source

 


 

You may also like:

  1. Refund of amount of mandatory pre-deposit - adjustment/set off the amount of refund against the arrears towards assessee - There exist no other provision in the Act...

  2. Recovery of dues by adjusting them against the refund amount - Delay in processing refund - In this case, the default notices were issued after the period within which...

  3. 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...

  4. Adjustment of refund with the dues / tax arrears - a proposal for adjustment, by way of a show cause notice, will have to be served on the person, to whom, refund is due....

  5. Set off and withholding of refunds u/s 245 - Adjustment of refund amount with the demand of tax for the subsequent years - petitioner has agreed that, against the refund...

  6. Levy of interest - GVAT - tribunal confirmed the demand of interest without considering the heavy amount of refund, due for the previous period, available for...

  7. Legality of adjustment of amount against the arrears out of the refund amount - at the time when the impugned demand with interest and penalty was adjusted from the...

  8. Adjustment of refund sanctioned towards the pending arrears in terms of Section 11 of the Central Excise Act, 1944 - amounts cannot be appropriated towards the Revenue...

  9. Adjustment of refund with interest due on belated duty - adjustment of sanctioned rebate claims against the interest amount, which never stand adjudicated by the...

  10. Adjustment of pending dues from the amount of refund due to a tax payer - DVAT - The demand for the same was raised on 04.09.2018. However, the said amount is not...

  11. Claim of refund and interest on delayed refund - adjustment of refund with the amount due in another case against which the appeal was pending - It is improper for them...

  12. Refund claim filed by legal heir of the proprietress - seeking refund tof amount paid by the proprietary concern after the expiry of proprietress, in respect of the...

  13. Adjustment of interest amount from sanctioned rebate claim - such extra ordinary power to recover are only available for recovery of adjudicated dues, or admitted dues...

  14. The Appellate Tribunal addressed the issue of refund of excess taxes claimed by the Assessee due to a difference in the amount of TDS and Advance Tax as computed by the...

  15. The Appellant sought payment of its pre-CIRP dues from the Respondent in a manner different from the approved resolution plan, which provided for payment of pre-CIRP...

 

Quick Updates:Latest Updates