Recovery of erroneous refund - cancellation of eligibility ...

Case Laws Central Excise

November 22, 2019

Recovery of erroneous refund - cancellation of eligibility certificate - where the Committee already applied its mind before issuing the certificate and nearly took one year to grant the same after seeking full verification report from the jurisdictional excise office, the jurisdictional excise office including investigating agency has no jurisdiction whatsoever to initiate fresh inquiry and deny the benefit of notification.

View Source

← Previous Next →

Recovery of erroneous refund - cancellation of eligibility ...

Case Laws Central Excise

November 22, 2019

You may also like:

Cancellation of eligibility certificate - no cancellation certificate can be issued after the expiry of the eligibility certificate is over. - HC

Recovery of cash refund (erroneous refund) - area based exemption - duty on account of erroneous refund cannot be demanded on the allegation that the appellant was not a...

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...

Recovery of erroneously granted refund - Commissioner could not have passed the impugned Order in Revision without issuing notice for recovery of erroneous refund under...

Recovery of erroneous refund claim allowed earlier - Section 73(1) specifically lays down the procedure and time period within which Show Cause Notice must be issued for...

Recovery of Refund - The original orders passed by the adjudicating authority in sanctioning the refunds in favour of the appellants were not challenged by Revenue...

Initiation of CIRP - period of limitation - whether the issuance of Recovery Certificate would not trigger the right to sue. - A liability in respect of a claim arising...

Recovery of erroneous refund - the order for refund of the excise duty u/s 11B of the Act had attained finality - No appeal was filed against the order of refund - Thus,...

Refund of CENVAT Credit - alleged lack of nexus - The procedure for claiming such refund, enshrined in notification no. 27/2012-Central Excise Act, 1944 (NT) dated 18th...

Recovery of CENVAT Credit erroneously refunded alongwith interest - penalty for ineligible availment of CENVAT Credit - The High Court emphasized that the refund and...

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...

Recovery of erroneous refund - Refund of the education cess & secondary and higher education cess - The demand cum show-cause notice is assailed in this writ petition on...

Cancellation of eligibility certificate - exemption from sales tax - new industries to be established within the State of Assam after April 1, 1991 as per industrial...

SVLDRS - Discharge Certificate - The adjudicating authority does not have the jurisdiction to proceed with the adjudication without revoking or cancelling the Discharge...

Refund of service tax paid - relevant date for cancellation of sale of flat - In the present case the fund has arisen from cancellation of the sale of flats and refund...

Quick Updates: