Once the Assistant Commissioner approached the matter in terms ...

Case Laws Central Excise

May 2, 2016

Once the Assistant Commissioner approached the matter in terms of Section 11B of the Act but the amount as directed to be refunded was not refunded within the time provided by the statutory provision, interest to be awarded for delayed refund - HC

View Source

← Previous Next →

Once the Assistant Commissioner approached the matter in terms ...

Case Laws Central Excise

May 2, 2016

You may also like:

The High Court examined the jurisdiction of the Commissioner to process the refund claim for Special Additional Duty (SAD) and the direction to transfer the claim to the...

By not making refund within time limit prescribed by law i.e. within three months, the Refund Officer has violated law and, therefore, when the department itself made...

Refund of IGST amount and duty drawback - In view of the fact that the applications for refund of IGST and duty drawback are still pending, it is directed that the...

Refund of amount paid upon wrongful reversal of the transitioned credit - rejection of refund merely on the ground that such refund claim does not fall within the...

Refund of GST - Export of goods - allegation of use of fake invoices to claim refund - Since the present is a case of an allegation of raising fake invoices and the...

Refund with interest - statutory period of 60 days for processing the refund claim - The court referenced Section 54(7) of the CGST Act, which requires the proper...

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...

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...

The High Court addressed a refund claim regarding provisional release of seized betelnuts u/s 110A of the Customs Act 1962. The Court previously directed the respondent...

Withholding of refund - Release of refund u/s 241A with Interest u/s 244A - this Court had directed the respondents-revenue to place on record the alleged orders passed...

Refund of amount in question alleged to be forcibly recovered/collected through DRC-03 by the DGGI - requirement to make an application u/s 54 - The High court grants...

This Court directed the respondents to process the petitioner's refund claims and grant a refund of the excess tax amount collected from the petitioner and deposited by...

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...

Undue delay in processing refund - The Tribunal referred to Section 11B of the Central Excise Act, which requires authorities to examine refund applications and either...

Refund - Bar of limitation - filing of refund application within one year from the end of the quarter in which export was made - in view of board circular, matter needs...

Quick Updates: