Refund claim - payment of duty under protest - at the time of ...

Case Laws Central Excise

June 6, 2016

Refund claim - payment of duty under protest - at the time of clearance the duty payment has been shown in the invoice - there is no doubt that the burden of duty has been passed on to the customers in such cases - The provisions of unjust enrichment have been rightly invoked - AT

View Source

← Previous Next →

Refund claim - payment of duty under protest - at the time of ...

Case Laws Central Excise

June 6, 2016

You may also like:

Refund claim for the amount of CVD paid - time limitation - Duty was paid under protest or not - The appellant, an importer of silk yarn and silk fabrics, filed a refund...

Refund claim - duty paid under protest - unjust enrichment - Time bar - benefit of ‘payment of duty under protest’ made by the manufacturer cannot be extended to the buyer - AT

Refund claim - payments made under protest - Time Limitation - the Appellant had challenged the levy of duty and therefore, any payments made are deemed to be made under...

The period of limitation of one year does not apply when the amount claimed as refund has been paid under protest. Section 27 of the Customs Act, 1962, only recognizes...

Refund claim - when invoice showed duty and ex-duty price separately in invoice and on scrap being held non-excisable, refund of duty shown in invoice is not hit by bar...

Time limitation rejected as appellant filed protest through letter despite not endorsing 'Under Protest' on Bills of Entry and TR-6 Challans. Appellant, a Customs...

Refund of Excise Duty, paid under protest - The refund claim is filed within one month after passing of the second Order-in-Appeal which is dated 27.02.2018. The claim...

Claim of rebate/refund - export of goods from DTA unit to SEZ units - initially applicant cleared excisable goods without payment of duty under UT-I Bond to the SEZ Unit...

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...

Refund claims – unjust enrichment – service tax paid under protest – refund allowed - AT

The case involved a refund claim for duty paid under protest, rejected on the ground of unjust enrichment. The appellant paid duty under protest and filed a refund claim...

Refund of central excise duty claimed by the buyer - duty was paid under protest - applicability of time limitation - The scheme of Section 11B makes a distinction...

Denial of refund claim - There is no time limit prescribed in the law for issue of show-cause notice to reject a refund claim nor to sanction a refund claim. In the...

Duty refund claimed based on affidavit and certificate was inappropriate. Revenue did not dispute discharge of duty by appellant on revised invoice. Appellant...

Refund - Only the permission from the Asst. Commissioner was received late. Since the permission was not received in time they cleared the goods on payment of duty. Had...

Quick Updates: