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
Service Tax - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Rejection of refund claim - the case of appellant is that the ...

March 25, 2017

Case Laws     Service Tax     AT

Rejection of refund claim - the case of appellant is that the dispute pertains to the rejection of refund claim and not to a decision on taxability - SCN u/s 73 was not issued - the impugned order rejecting the refund claim on ground of taxability is not sustainable as taxability has not been asserted by appropriate process and is set aside - AT

View Source

 


 

You may also like:

  1. The CESTAT Chandigarh, in a majority decision, in an appellate tribunal decision, allowed the appeal regarding the rejection of a refund claim for duty paid on outward...

  2. Service tax refund claim filed beyond statutory limitation period cannot be entertained. Refund application must be filed within one year from relevant date as per...

  3. Partial rejection of claim for refund of tax - The impugned order has not adduced any reason for not extending the benefit that the clarification circular of the Central...

  4. 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...

  5. Validity of refund rejection order - excess tax was paid - As mandated by Rule 92 and is also the demand of principles of natural justice, no notice of show cause was...

  6. 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...

  7. Refund of amount paid upon wrongful reversal of the transitioned credit - rejection of refund merely on the ground that such refund claim does not fall within the...

  8. 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...

  9. Implementation of decision to expedite pending refund claims - Clarifications / Instructions / Orders

  10. Period of limitation - rejection of refund claim of Education and Senior Higher Education cess paid on paper and paper board - Rejection of refund claim upheld - AT

  11. Refund of utilized input tax credit - rejection of claim for refund - When the law requires that no application for refund shall be rejected without giving the applicant...

  12. Refund of CENVAT Credit - the credit was reversed under GST Law at the time of filing refund claim. - It is very strange that the learned Commissioner (Appeals) has...

  13. Provisional Assessment - Refund Claim - Claim of interest - rejection of refund claim on the ground that the appellant did not challenge the order finalizing the...

  14. Refund of unutilized Input Tax Credit pertaining to compensation cess - the respondents are directed either to open GSTN portal enabling the petitioner to file its...

  15. Refund of excess tax paid - The refund claim under 11B was rejected by the Original Authority on the ground that the claim cannot be modified by the appellant to include...

 

Quick Updates:Latest Updates