Home Highlights May 2012 Year 2012 This

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1. The Income Tax Appellate Tribunal considered whether an assessee can claim deduction under Chapter VI-A of the Income Tax Act, 1961 for the first time in the return...

2. Relevant date for filing of Refund - It is settled that even if the refund claim is filed well within the time and the same is returned for want of clarification or...

3. 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...

4. Refund of service tax paid - Period of limitation - As the refund claim has been filed within one year from the date of the adjudication order wherein it has been held...

5. Time limitation for filing refund claim is one year from relevant date as per Section 11B of Central Excise Act, 1944 made applicable to service tax under Finance Act,...

6. Refund of claim - Claim filed beyond period of 1 year - Export - Notification No. 17/2009 - all conditions are mandatory - refund claim filed beyond one year rejected - AT

7. The case involved a dispute over a refund claim u/s 11B of the Central Excise Act. The Appellate Tribunal held that the time limitation for filing the refund claim did...

8. Refund claim - time limitation - Service tax was paid on advance received - later the order was cancelled - The relevant date for filing the refund claim is the...

9. Yearly Claim of refund of unutilized cenvat credit - Notification number 27/2012 contemplates for filing of refund claims of unutilised Cenvat credit quarterly, but it...

10. 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...

11. 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...

12. Refund claim - Period of limitation - Double Taxation - The respondent had also paid tax on the same invoices. - The petitioner sought direction for the refund of Input...

13. Refund claim denied u/s 239(2)(c) as assessee filed return after one year from last date of relevant assessment year. Assessee contended case covered u/s 240 as refund...

14. 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...

15. Refund claims filed after a period of more than 5 years from the date of payment of duty - Revenue cannot be expected to grant suo-moto refund under Notification No....