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

Refund - appropriation - whether the appropriation of refund ...

Case Laws     Central Excise

March 10, 2017

Refund - appropriation - whether the appropriation of refund claim after sanctioning the same, against the confirmed demand, is proper or legal, in a case where an appeal has been filed and the same is pending? - Held NO - Refund allowed - AT

View Source

 


 

You may also like:

  1. Show cause notice demanding interest was confirmed by the original Adjudicating Authority and settled under SVLDRS Scheme, thus refund of the confirmed amount does not...

  2. Refund claim - Adjustment of differential duty in refund sanctioned - adjudicating authority rightly adjusted the refund claim against the demand of differential duty - AT

  3. Suo moto adjustment of sanctioned refund against the demand - the demand confirmed been already sub-judiced before the competent authority - The question of suo moto...

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

  5. Refund claim - demand recovered during investigation towards reversal of cenvat credit was higher - confirmed demand was much lower than paid on the ground of period of...

  6. Lesser sanction of refund claim and non-payment of interest - The department was required to sanction the amount as claimed in the original refund application, which was...

  7. Grant of interest on delayed refund - relevant time for calculation of interest - it is apparent on record that the said refund was sanctioned but was adjusted against...

  8. 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...

  9. Recovery of Refund of terminal excise duty - Period of limitation - fter receiving the World Bank loan, they filed the refund claim but could not be pursued, due to...

  10. 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...

  11. Claim of interest on the amount already debited from the CENVAT credit register - refund was not sanctioned and credit was taken back - The procedure prescribed for...

  12. Interest for delay in sanction of refund of cenvat credit which was reversed in excess to the actual reversal - the appellants are entitled for the interest in the...

  13. Sanction of Refund claim allowed by one authority and denied by other - When an order has already been passed upholding the sanction of part of the refund claim, the...

  14. 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...

  15. Denial of interest on refund claim - There is no infirmity in the Order under challenge where interest has not been awarded while sanctioning refund - Bare perusal of...

 

Quick Updates:Latest Updates