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 November 2018 Year 2018 This

Refund of duty paid by mistake - appellant had not cancelled ...


Refund Denied Over Invoice Cancellation Despite Lack of Legal Guidance on Cancellation Process.

November 14, 2018

Case Laws     Central Excise     AT

Refund of duty paid by mistake - appellant had not cancelled invoice as per the provisions - There is no specific provision mandate as to how an invoice (duty paying document) has to be cancelled - refund cannot be rejected.

View Source

 


 

You may also like:

  1. Circular provides revised procedure for electronic filing and processing of refund applications by Canteen Stores Department (CSD) u/s 55 of CGST Act. CSD can...

  2. The court held that refund claims cannot be denied or modified solely due to missing details like address in invoices. The only requirement is that the input service was...

  3. The Public Notice issued by the Office of Principal Commissioner of Customs addresses the issue of IGST refunds on exports that remain unprocessed due to SB005 error,...

  4. The Appellate Tribunal dismissed the appeal filed by the Appellants, who were allottees seeking equitable treatment with other creditors in the same class, amendment of...

  5. HC determined the cancellation of GST registration invalid due to procedural deficiencies. The show cause notice (SCN) merely cited Rule 21(b) of CGST Rules 2017 without...

  6. Refund - Lack of documentary evidence - appellants have not submitted the evidence of payment of service tax on the specified services for which the refunds were sought...

  7. The International Financial Services Centres Authority (IFSCA) issued the 'International Financial Services Centre Authority (Informal Guidance) Scheme, 2024' to provide...

  8. Refund of SAD - Stamp of endorsement - Even though it is alleged by the department that two sales invoices did not bear the required endorsement, it is not established...

  9. Cancellation of GST Registration - Legal Validity of Retrospective Cancellation - The court acknowledged the lack of clarity in the show cause notice and the absence of...

  10. 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...

  11. The petitioner's denial of refund of input tax credit debited as a pre-deposit was challenged. The court held that the non-inclusion of freight and pumping charges...

  12. The Supreme Court ruled on the refund of Stamp Duty for an un-executed conveyance deed u/s 47 (c) of the Act and Rules 21, 22A of Bombay Stamp Rules, 1939. The appellant...

  13. HC upheld the refund claim, ruling that the tax department cannot withhold the refund based solely on Section 54(11) opinion when no appeal challenges the Appellate...

  14. HC upheld Petitioner's entitlement to IGST refund for pharmaceutical product exports from July 2017 to April 2018. Despite technical processing challenges acknowledged...

  15. This trade circular provides revised procedure for electronic filing and processing of refund applications by Canteen Stores Department (CSD) under West Bengal Goods and...

 

Quick Updates:Latest Updates