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 November 2018 Year 2018 This

Interest on delayed claim - The period of three months as ...


Interest on delayed claims u/s 11BB starts from the initial application date, not post-refund order applications.

November 1, 2018

Case Laws     Service Tax     AT

Interest on delayed claim - The period of three months as mentioned in Section 11BB is to reckon from the date of application as was filed u/s 11(1) and not from the application as was filed after the order of refund

View Source

 


 

You may also like:

  1. Interest on refund claim - relevant date for calculating the interest arising due to a delay in the payment - appellant claimed credit from the date on which they...

  2. Delay in sanction of interest on interest - Applicability of time limitation - whether the delay in sanction of interest on interest beyond the three months, comes...

  3. Interest on an asserted delay in disbursal of refund - the irresistible conclusion arrived at that interest on delayed refund is clearly dependent upon the making of a...

  4. Claim of interest on delayed refund, from the date of deposit till the refund of the pre-deposit of principal amount - the assessee is entitled to claim interest from...

  5. Interest on delayed refund - relevant date - The non-payment of refund to the applicant claimant within three months from the date of such application or in the case...

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

  7. Interest on Refund u/s 11BB - claim of interest on interest - Department cannot avoid the liability of accounting for interest on the delayed payment of interest to the...

  8. Petitioner's claim for interest on refund of deposit made under protest from date of deposit rejected. HC held interest payable u/s 11BB of Central Excise Act from date...

  9. Interest on refund claim - interest denied on the finding that the adjudication of the claim attained finality only after dismissal of the proceedings before the High...

  10. Interest on delayed refund - Section 11BB of the Central Excise Act - the definition of 'debt' under the Interest Act, covered the present event also - appellant is...

  11. Claim of interest - Delayed refund - Unjust enrichment - appellant is entitled for claim of interest on delayed refund - AT

  12. Recovery of erroneous Refund with interest - The argument of the department that there was delay on the part of the respondent to furnish details with regard to modvat...

  13. Section 11BB - liability to pay interest on delayed refunds starts on expiry of three months from the date application for refund is filed or in cases covered by the...

  14. Interest on delayed refund - relevant time for calculation of interest - Considering Section 30 of the Act, which stipulates interest on delayed refunds, the court...

  15. The relevant date for computing interest on refund of amounts paid against an audit objection is three months from the date of filing the refund application, as per...

 

Quick Updates:Latest Updates