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 March 2017 Year 2017 This

Interest liability u/s 11AA of the CEA, 1944 - Section 11AA ...

Case Laws     Central Excise

March 9, 2017

Interest liability u/s 11AA of the CEA, 1944 - Section 11AA could have been invoked only when the sum determined u/s 11A(2) has not been paid within three months from the date of the determination. Once this is not the case, then, interest as claimed and by taking recourse to the above provision, was not recoverable - HC

View Source

 


 

You may also like:

  1. Addition u/s 40A(2) - assessee has paid interest to certain related parties and treated interest rate @ 15% reasonable and disallowed excess rate paid to related parties...

  2. Levy of Interest - demand of interest before determining liability of customs duty - it is fact on record that the appellant has enjoyed duty paid way back in 2013 on...

  3. Interest liability - Provisional assessment - interest is not payable if assessee pays the duty before finalisation - AT

  4. Interest under Section 11AA - After amendment with effect from 8.4.2011, Section 11AA itself is removed. Therefore, all types of cases where there is a determination...

  5. Claim of interest on refund of "penalty amount and interest paid thereon" - Petitioner had paid interest on outstanding amount of penalty. On deletion of penalty,...

  6. Refund claim towards excess custom duty paid - same amount paid twice through oversight and bonafide mistake - The petitioner is entitled to get refund along with...

  7. Demand of interest under Section 11AB of the Central Excise Act, 1944 by invoking extended period of limitation - Interest on duty paid on supplementary invoices - The...

  8. Levy of GST - Maintenance and Repair Contract with respect to the machinery and equipment it had supplied - Supply of the MARC Holder to BCCL is not import of service...

  9. Interest on refund - Expression ‘in any other case’ occurring in Section 244A(1)(b) - The sum found refundable to the Petitioners as a result of the waiver of interest...

  10. Recovery of interest and imposition of penalty - Valuation - The duty was confirmed u/s 11A of the Act. As per Section 11AB when the duty is determined u/s 11A interest...

  11. The appeal was made regarding the incorrect charge of interest u/s 234B of the Act in an order passed u/ss 254, 143(3), and 153A. The issue was whether the assessee...

  12. Reopening of proceedings u/s 11A of CEA - service tax on freight paid on outward transportation up to the place of removal - If the law was subsequently declared in...

  13. Excess rent paid to the related party - Disallowance invoking the provision of section 40A(2)(b) - Since this definition provided u/s 56(2) is only for the said clause...

  14. Interest demand u/s 220(2A) - petitioner had delayed in paying the interest under Sections 234A, 234B and 234C - Earlier, the application for waiver of interest was...

  15. Addition u/s 14A r.w. Rule 8D(2)(iii) - In the present case, wherein the assessee does not offer any disallowance under Rule 8D(2)(ii) in respect of exempt income, then...

 

Quick Updates:Latest Updates