Refund – time bar - Commissioner (Appeals) allowed the claim ...

Refund Claim Approved Without Time Bar as Payment Not Considered Tax; Decision Upheld.

June 22, 2012

Case Laws Service Tax AT

Refund – time bar - Commissioner (Appeals) allowed the claim without time bar after holding that the amount paid by the party did not represent any tax - order sustained. - AT

View Source

← Previous Next →

Refund – time bar - Commissioner (Appeals) allowed the claim ...

Refund Claim Approved Without Time Bar as Payment Not Considered Tax; Decision Upheld.

June 22, 2012

Case Laws Service Tax AT

You may also like:

CESTAT ALLAHABAD held that refund claim for service tax under section 65 of Finance Act, 1994 was not time-barred as the relevant date for refund claim was the date of...

Refund claim was rejected as time-barred, having been filed beyond the one-year limitation period stipulated u/s 27 of the Customs Act, 1962. The appellant had...

The issue pertained to the validity of filing a revised return after the prescribed time limit. The High Court set aside the Tribunal's order, stating that after the...

Refund of Service Tax - time limitation - Exercise of power u/s 142(3) of GST Act for refund of service tax - The case involves the rejection of a refund claim by the...

Refund of service tax - double payment of service tax was made - when service tax is paid by mistake a claim for refund cannot be barred by limitation, merely because...

Rebate claim – refund claim was time barred - rebate claim was rightly rejected as time barred but the re-credit of duty paid in Cenvat account is not admissible - CGOVT

Refund claim - time limitation - excess payment of service tax - rejection of refund claim as barred by limitation of time on the ground of delay in filing such...

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...

Refund claim for service tax paid on ocean freight not barred by time limitation. Section 11B(5)(B)(ec) of Central Excise Act, 1994 made applicable to Finance Act, 1994...

The case before CESTAT Bangalore involved a refund claim for Service Tax paid under protest for Consultancy Services received from abroad under reverse charge mechanism....

The case involves a Section 9 application to determine if payment for ten invoices by the Operational Creditor was time-barred and if a preexisting dispute existed. The...

Refund claim - Reduction in price subsequently resulting in payment of duty in excess - Can refund be claimed without opting of provisional assessment? - Time limitation...

HC affirmed tax authority's adjustment of AY 2010-11 refund against pre-existing tax liabilities of corporate debtor. Resolution applicant's claim to refund rejected on...

Claim of refund - Interest on delayed refund - limitation bar - Section 11BB - Price variation clause - the claim is hopelessly time barred. - AT

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,...

Quick Updates: