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 August 2016 Year 2016 This

Refund of modvat credit - admissibility - period of limitation - ...

Case Laws     Central Excise

August 8, 2016

Refund of modvat credit - admissibility - period of limitation - accumulation of credit due to export of goods - u/s 11B, the relevant date for such type of refund, is not specified. - in the absence of any relevant date, limitation period could not have been calculated by the original authority - AT

View Source

 


 

You may also like:

  1. Refund claim - Period of limitation - Double Taxation - The respondent had also paid tax on the same invoices. - The petitioner sought direction for the refund of Input...

  2. Refund claim - exclusion of certain period due to COVID pendamic between the said period 15th March 2020 and 2nd October 2021 - Assistant Commissioner of CGST is bound...

  3. Refund claim - exclusion of certain period due to COVID pendamic between the said period 15th March 2020 and 2nd October 2021 - Assistant Commissioner of CGST is bound...

  4. 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...

  5. Refund of cenvat credit - Period of limitation - Rule does not specify any time limit for claiming the refund of credit - rejection of refund is not sustainable - AT

  6. The appellant sought refund of Countervailing Duty (CVD) and Special Additional Duty (SAD) paid in cash u/s 11B of the Central Excise Act, 1944 read with Section 142(3)...

  7. 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...

  8. Refund of CENVAT credit - Period of limitation for second refund application where the first application is within prescribed period of limitation - claiming CENVAT...

  9. Refund of CENVAT Credit - time limitation - Rule 5 of CENVAT Credit Rules itself clearly specifying that such refund claims would be subject to “such safeguards,...

  10. Refund claim - rejection on the ground of time limitation - The High Court noted the applicability of the Notification dated 05.07.2022, which explicitly excluded the...

  11. Period of limitation for claiming refund under GST - Relevant Date - Discussion Forum

  12. Refund claim - time limitation - validity of refund only to the service provider and not to the party being the service recipient - The appellants for the processing of...

  13. Refund of accumulated CENVAT Credit - time limitation - one year limitation as provided in Section 11B is applicable for claiming refund under Rule 5 of Cenvat Credit Rules.

  14. Refund claim - relevant date - Period of limitation - In the case of refunds arising as result of finalization of assessment will be the date when either that amount is...

  15. Refund claim - time limitation - excess payment of service tax - rejection of refund claim as barred by limitation of time on the ground of delay in filing such...

 

Quick Updates:Latest Updates