Refund - Limitation is to be considered in the light of ...

Case Laws Central Excise

April 23, 2016

Refund - Limitation is to be considered in the light of availability of requisite documents and should be taken to begin when documents necessary for substantiating the claim of refund are furnished by the department, which, in our considered view, should be the starting point for computation of limitation - HC

View Source

← Previous Next →

Refund - Limitation is to be considered in the light of ...

Case Laws Central Excise

April 23, 2016

You may also like:

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

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...

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...

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

Time Limitation for filing refund claim - Impact of COVID-19 Pandemic - The High Court, considering the exceptional circumstances, interpreted the limitation period...

Period of limitation for filing an application u/s 11 of the Arbitration and Conciliation Act, 1996 - The period of limitation for filing an application under Section 11...

Rejection of refund on the ground of delay - time limitation - The High Court examined the timeline of the refund applications in light of the Covid-19 pandemic's impact...

Refund of Additional Duty of Customs paid - to allow the limitation period to start from the date of payment of duty as prescribed under the amended notification, would...

Refund of IGST - entitlement of refund while claiming duty drawback - GST authority directed to process refund along with applicable interest in accordance with law in...

Scope of deficiencies in the GST refund application - Documents / Evidences to be submitted with the refund application - the petitioner’s application for refund cannot...

Refund of unutilised CENVAT credit on closure of factory in the form of cash - since the accumulated cenvat balance lying in the books was claimed as refund, in my...

Seeking refund on the Input Tax Credit - The system did not register the documents which were uploaded from the end of the petitioner. - A refund cannot be rejected...

Block assessment u/s 158BC/158BE - Period of limitation - If the submission on behalf of the respective assessees that the date of the last authorization is to be...

Refund - Amount deposited during proceedings before the Settlement Commission - Period of time limitation - In this case the amounts have not been appropriated and...

Extension of time limitation - provisional order of attachment of immovable properties - whether the Enforcement Directorate (ED) can seek refuge under the orders passed...

Quick Updates: