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
Customs - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

SEZ unit - refund claim - since the appellants have intimated ...


SEZ Unit's Prompt Protest Validates Duty Refund Claim; Refund Approved for Timely Notification.

April 17, 2017

Case Laws     Customs     AT

SEZ unit - refund claim - since the appellants have intimated their protest within reasonable time, that is within 2 weeks of payment of duty, this letter issued by them can be considered as intimation of protest. The immediateness of the letter shows that it was not issued solely with intention to extend limitation - refund allowed - AT

View Source

 


 

You may also like:

  1. Claim of rebate/refund - export of goods from DTA unit to SEZ units - initially applicant cleared excisable goods without payment of duty under UT-I Bond to the SEZ Unit...

  2. Refund claim for the amount of CVD paid - time limitation - Duty was paid under protest or not - The appellant, an importer of silk yarn and silk fabrics, filed a refund...

  3. Claim of refund - SEZ unit - Notification No. 09/2009-ST and 17/2011-ST - mere supply of surplus power in DTA as mentioned in Rule 47 of SEZ Rules, cannot be construed...

  4. Refund of Central Excise Duty - SEZ units - There is no mechanism under SEZ Rules for claiming rebate/refund on goods procured from the DTA. - In the absence of any...

  5. Jurisdiction to sanction Refund - Customs authorities or SEZ authorities - Refund of additional duty - SEZ unit - The refund application shall be decided by the...

  6. Refund claims – unjust enrichment – service tax paid under protest – refund allowed - AT

  7. The period of limitation of one year does not apply when the amount claimed as refund has been paid under protest. Section 27 of the Customs Act, 1962, only recognizes...

  8. Manufacturer cleared excisable goods to Mega Power Projects and SEZ units. Refund claim filed for accumulated CENVAT credit u/r 5 of CENVAT Credit Rules, 2004. Refund...

  9. SEZ unit - Refund of Service Tax - Service Tax paid on Banking and Other Financial Services - mere technical discrepancy in the invoices cannot be the ground for denying...

  10. SEZ Units, Exemption and Refund of servcie tax, CBEC clarifies various issues

  11. SEZ unit - Recovery of CENVAT Credit alongwith interest and penalty - the appellant is not claiming the benefit of the Exemption Notification, but is claiming CENVAT...

  12. Refund claims filed by SEZ unit for service tax paid on input services admissible under SEZ Act, conditions imposed by notifications under Finance Act inconsistent with...

  13. This case deals with the applicability of Special Additional Excise Duty (SAED) levied u/s 147 of the Finance Act, 2002, and Additional Duty of Excise (AED) levied as...

  14. Customs duty levied on imported goods destroyed by fire in SEZ units. SEZ units procured duty-free goods indigenously, availing exemptions under SEZ Act, 2005 and Rules,...

  15. Export duty - Movement of goods from DTA to SEZ unit - Validity of circular levying duty - there was no provision in the SEZ Act to levy duties of customs (export duty) - HC

 

Quick Updates:Latest Updates