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 June 2017 Year 2017 This

Refund claim - adjustment of excise duty paid against duty short ...


Court Denies Manufacturer's Excise Duty Refund Claim; Burden of Duty Shift to Customers Unproven Under Excise Rules.

June 12, 2017

Case Laws     Central Excise     HC

Refund claim - adjustment of excise duty paid against duty short paid - Assessee, in this case is a manufacturer, had to necessarily demonstrate that the burden of duty had not been passed on to the ultimate customer - once, the sanction of refund is reversed, there can be no squaring off - HC

View Source

 


 

You may also like:

  1. Refund of Excise Duty in cash - What the assessee suggests is that the Cenvat credit given for acquisition of capital goods to a manufacturer, who is otherwise exempted...

  2. Refund claim - excise duty paid wrongly - The entry was made debiting the excise duty without actually collecting the excise duty - they have not paid the excise duty...

  3. CESTAT allowed appeal concerning refund of CVD and ACD. Original authority's rejection was based on contradictory findings - accepting CA certificate showing non-passing...

  4. 100% EOU - de-bonding - refund of the excise duty previously paid - Admittedly, such duty was paid at the time of what is referred to de-bonding. However, this would not...

  5. Refund of wrongly paid Central Excise Duty on Retail Sale Price (Maximum Retail Price-MRP) - unjust enrichment - The authorities concluded that the appellant had passed...

  6. Refund of excise duty paid erroneously - When the appellant realized that he has paid excess duty thereafter he filed the refund application under Section 11B of the...

  7. 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...

  8. Refund - unjust enrichment - excise duty has not been claimed from the buyer of the goods and the same has been reflected in “Excise Duty Refund Receivable Account” -...

  9. CESTAT allowed refund of customs duty paid twice through customs broker for same import consignment. Appellant demonstrated through Bill of Entry, payment challans, and...

  10. Power to issue SCN - Recovery of erroneous refund with interest - It is more than apparent that section 11A of the Excise Act cannot be resorted to by the Department for...

  11. Refund of central excise duty paid ignoring the benefit of exemption notification - Merely because the assessee submitted the application for eligibility on 08.01.2012,...

  12. Appellant established that incidence of duty was not passed on to customers. Refund sanctioning authority's report confirmed duty was not mentioned on invoices issued to...

  13. The case concerns the time limit for filing a refund claim of Special Additional Duty (SAD) paid by an importer. The issue is whether the one-year limitation specified...

  14. Refund of Service Tax - Unjust enrichment - the service tax for the period in question was deposited by the petitioner but after realizing it from its customers and no...

  15. Refund claim u/s 11-B of Central Excise Act,1944 – Duty paid by mistake – If credit notes are raised and benefit is passed on to the customer, thus, not passing on the...

 

Quick Updates:Latest Updates