Home Highlights June 2019 Year 2019 This

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1. Interest on Delayed Refund of Input Tax Credit - Proviso to Section 56 specified increased interest rates for refunds arising from orders of adjudicating or appellate...

2. Interest in terms of Section 244A - When an order of refund is issued, the same should include interest payable on the amount, which is refunded. If the refund does not...

3. Interest on delayed refunds - revenue would be obliged to pay under interest for the delayed refund as contemplated u/s 11BB even for the delayed refund of the...

4. Calculation of interest u/s 244A - when a refund of tax has to be reduced by refund already granted it is only the tax element which has to be adjusted and not the...

5. Calculation of interest u/s 244A - when a refund of tax has to be reduced by refund already granted it is only the tax element which has to be adjusted and not the...

6. Claim of interest on refund of "penalty amount and interest paid thereon" - Petitioner had paid interest on outstanding amount of penalty. On deletion of penalty,...

7. Refund claim towards excess custom duty paid - same amount paid twice through oversight and bonafide mistake - The petitioner is entitled to get refund along with...

8. Recovery of erroneous Refund of interest on delayed payment of differential duty - price variation clause - Rejection on the ground that since the appellant was liable...

9. Denial of refund claim - Excess tax paid - Section 40 of UP VAT - the contention of the revenue that since no order of refund was passed by the appellate authority, the...

10. Claim of interest on delayed refund - excess paid Swachh Bharat Cess and Krishi Kalyan Cess - there cannot be any estoppel against a statute. Once the statute provides...

11. Payment of interest u/s 244A on the amount of refund payable to the assessee - CIT(A) concluded that the claim of ‘interest’ by the respondent for the refund amounts to...

12. The case involved a claim for refund of interest u/s 72 of Finance Act, 2010 to benefit from a retrospective amendment to Rule 6 of CCR, 2002/2004. The Tribunal held...

13. Claim of interest with refund of Pre-deposit made - Rate of interest - amount was deposited under protest - Revenue are expected to at least now, on or before 15th July,...

14. The court held that the assessee was entitled to refund of Rs. 3,50,00,000/- deposited with the department, along with statutory interest and interest on refunds. The...

15. Seeking provisional release of container - Let the things be as they are we are not in position to find any reason for the enormous delay in handling of the goods which...