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 Excise duty paid during investigation - If an amount ...


Court Rules in Favor of Refund for Excise Duty; Revenue's Argument on Personal Ledger Account Rejected.

November 19, 2018

Case Laws     Central Excise     AT

Refund of Excise duty paid during investigation - If an amount of ₹ 25 lakhs stands appropriated on 30.10.2009, the case made out by the revenue that appellant had not debited amount in PLA and hence not eligible for refund is totally incorrect proposition.

View Source

 


 

You may also like:

  1. 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...

  2. Refund of unutilized Cenvat credit - Other than Rule 5 of Cenvat Credit Rules, there is no other provision either in Cenvat Credit Rules, 2004 or in Central Excise...

  3. The appellant sought refund of Countervailing Duty (CVD) and Special Additional Duty (SAD) paid in cash u/s 11B of the Central Excise Act, 1944 read with Section 142(3)...

  4. Manner of making Pre-deposit before filing an Appeal - Utilization of Input Tax credit (ITC) available in the Electronic Credit Ledger (ECL) - The petitioner approached...

  5. Refund claim of unutilised PLA (Personal Ledger Accounts) balance lying in their Central Excise Accounts as on 30/06/2017 - barred by limitation in view of section 11B...

  6. The dispute pertained to the excise duty payable on certain goods, with the petitioner and the excise department adopting different classifications. The key issues were...

  7. Refund of Terminal Excise Duty (TED) - The fact that the petitioner could or could not get refund under the CENVAT Credit Rules or under the provisions of the Central...

  8. 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...

  9. Refund of Central Excise Duty - SEZ units - There is no mechanism under SEZ Rules for claiming rebate/refund on goods procured from the DTA. - In the absence of any...

  10. Doctrine of promissory estoppel - Impact of migration to GST from erstwhile area back exemption / incentive scheme in Central Excise - the Excise duty Exemptions availed...

  11. The High Court held that personal jewellery which is not newly acquired during an overseas trip, but rather has been a used personal effect carried by the passenger,...

  12. 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...

  13. Refund claim of excess duty denied due to unjust enrichment - goods sold based on LME price index. Revenue contended appellant booked excess duty as revenue expenditure...

  14. 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...

  15. Excise Duty Refund - Revenue receipt or capital receipt - the excise duty refund received is in the nature of capital receipt and is not exigible to the tax - HC

 

Quick Updates:Latest Updates