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
Customs - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Interpretation of statute - Power of refund authority to rectify ...

Case Laws     Customs

April 8, 2019

Interpretation of statute - Power of refund authority to rectify error committed by the importer - Section 154 of the Customs Act, 1962 - clerical error or arithmetical error could be rectified suo motu u/s 154

View Source

 


 

You may also like:

  1. Special Drive Fortnight to rectify errors relating to IGST refunds.

  2. Refund of SAD - time limit of one year - the Commissioner(Appeals) has committed an error while giving an expanded interpretation qua limitation to favour assessee -...

  3. Power of Tribunal to recall its earlier order and hear the appeal afresh - power to review or power of rectification – Tribunal committed no error in exercising power...

  4. Power to review versus Power to rectify - cancellation of GST registration - the appellate authority erroneously exercised its power under Section 161 of the Act. The...

  5. Jurisdiction - power of Tribunal to review its own order - Power of Review has to be granted by statute and the ‘power of Review’ is not an inherent power and therefore...

  6. Rectification of errors in filing GST Returns - The case involved errors made by the petitioner in their GST returns for the period July 2017, initially by incorrectly...

  7. Petition for refund - the computer system cannot override the factual aspects. If the refund is payable, whether the computer systems accepts or not, is of no...

  8. Availment of wrongful credit - bonafide mistake - The High Court observed that the mistake made by the appellants was inadvertent, and despite the acknowledgment of the...

  9. Revision u/s 263 - Revision based on Audit Objection - a mechanical exercise of revisionary powers u/s 263 by the Revisionary Authority by merely citing the Audit...

  10. Withholding of refund - seeking release of refund - Legislature was conscious of the fact that the power conferred to withhold refund in Section 21 is akin to exercising...

  11. Refund of Cenvat credit - Rule 5 – Power of Additional Commissioner to adjudicate refund claim - AT

  12. Error apparent on record rectified by allowing Revenue's appeal instead of wrongly dismissing it, as logical conclusion of upholding Revenue's contentions. Rectification...

  13. The High Court held that the intimation u/s 143(1) of the Income Tax Act falls within the ambit of 'any orders' envisaged u/s 264, making revision maintainable against...

  14. Refund claim - Once an application of refund has been filed before the refund sanctioning authority, the said authority is duty bound to decide the refund application...

  15. Refund of Customs Duty - mistake in the bills of entry committed by CHA - though officers can not rectify the mistake in the BE, they can consider the refund u/s 27.

 

Quick Updates:Latest Updates