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 December 2016 Year 2016 This

Refund claim - the manufacturer did not claim exemption, whereas ...

Case Laws     Central Excise

December 23, 2016

Refund claim - the manufacturer did not claim exemption, whereas the appellant, the customer claims refund on the basis of exemption notification - Where the exemption was conditional one, buyer cannot claim refund on the pretext of exemption - AT

View Source

 


 

You may also like:

  1. Re-import of goods - Claim of exemption from customs duty - Whether the original export was under the claim of refund of IGST? - Appellant claimed that at the time of...

  2. Claim of Refund - Post GST, on demand, appellant paid service tax under reverse charge basis and claim refund as the same is eligible as Input Tax Credit under the...

  3. Appellant filed refund claim which was initially rejected by original authority on grounds of ineligibility for exemption notification. Commissioner (Appeals) remanded...

  4. Refund of duty paid - filing of refund claim before the wrong jurisdiction - if the adjudicating authority was of the view that the appellant has not filed refund claim...

  5. Refund of duty paid - filing of refund claim before the wrong jurisdiction - if the adjudicating authority was of the view that the appellant has not filed refund claim...

  6. Refund claim rejected by adjudicating authority on grounds that services provided by appellant to SOLCIL did not qualify for exemption under Notification No. 25/2012-ST...

  7. The action of the appellant of suo motu omitting the portion of the refund claim not eligible for refund has only facilitated the department and does not vitiate the...

  8. Denial of refund claim - a slight delay in filing for the registration by the assessee with the Department cannot become a valid ground for rejecting their refund claim...

  9. Refund claim - The decision of ITC Limited is not applicable to the present facts and circumstances of the case as at the time of filing of Bills of Entry, the appellant...

  10. Adjustment of refund claim (rebate claim on export of goods) with demand stayed by the CESTAT

  11. Refund of unutilized CENVAT Credit - surrender of registration - the appellant is entitled for refund claim of unutilized cenvat credit lying in their cenvat credit...

  12. Refund claim of service tax paid - classification of services - Claiming a refund of the amount paid as tax as per their understanding of law cannot be disputed now -...

  13. Denial of refund claim - Pre mature refund claim - appellants are at liberty to file the refund claim even though the matter is still pending before the Apex Court - AT

  14. 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...

  15. Refund claim - jurisdiction - the appellants filed the refund claims to the Assistant Commissioner of Central Excise having jurisdiction over the factory of manufacturer....

 

Quick Updates:Latest Updates