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1. 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...

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 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...

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

6. 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...

7. 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...

8. 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...

9. Refund of Service Tax amount - Period of limitation - advance amount returned/ refunded to the buyer - Once the buyer cancelled the booking and the consideration for...

10. Rejection of refund claim - Period of limitation - the Notification dated 5.7.2022 issued by the Central Government in exercise of powers u/s 168A of the CGST, which...

11. Period of limitation for refund claim - Constitutional Validity of Rule 90(3) - The period of limitation thus falling between 15th March, 2020 to 2nd October, 2021 is...

12. Section 245 of the Income Tax Act empowers the Assessing Officer to adjust refund against outstanding tax demand and withhold refund where assessment or reassessment is...

13. Refund of Service Tax - Payment of tax as a mistake of law - Period of limitation - The High Court held that if the contractor was not liable to pay tax, the department...

14. 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...

15. Transitional credit of input tax available under VAT Act sought. State contended refund application pursuant to Annexure-P/15 required. Court held refund of Rs....