Interest on account of delayed sanctioned of refund - The amount ...

Department Illegally Retains Deposit, Delays Refund; Violates Customs Act and Ignores Board Directives. Interest on Delay Sought.

February 1, 2020

Case Laws Customs AT

Interest on account of delayed sanctioned of refund - The amount of deposit during investigation has been taken illegally and retained by the Department due to callous attitude of the departmental officer including that of Commissioner (Appeals), who has acted contrary to provisions of Customs Act and also against the directions given by the Central Board of Customs and Excise.

View Source

← Previous Next →

Interest on account of delayed sanctioned of refund - The amount ...

Department Illegally Retains Deposit, Delays Refund; Violates Customs Act and Ignores Board Directives. Interest on Delay Sought.

February 1, 2020

Case Laws Customs AT

You may also like:

Refund of amount retained without authority of law - It is well settled that once such amounts were deposited by the petitioner and were retained by the department...

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...

Refund claim of amount deposited during investigation - the appellant is entitled to refund with interest under Section 35 FF, for which no limitation is applicable. The...

Claim of interest on delayed refund, from the date of deposit till the refund of the pre-deposit of principal amount - the assessee is entitled to claim interest from...

Delay in issuing Refund under Direct Tax Vivad Se Vishwas Scheme 2020 - interest on delayed refund - Despite the issuance of Form No. 5, the refunds for the Assessment...

Refund of amount deposited under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - refund sought on the premise that the withdrawal of the appeal filed by the...

Refund of tax - Applications to condone delay in filing the return of income and claim of refund u/s 119(2)(b) rejected - The petitioner came to know about the fact of...

Entitlement to interest on delay payment of refund of pre-deposit - since the amount was deposited under Section 35F of the Central Excise Act, even a simple application...

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...

Interest on delayed refund - Refund of pre-deposit alongwith Interest - assessee shall be entitled to refund of the amount deposited alongwith interest at prescribed...

HC ruled that tax authorities cannot retain excess deposits made during appellate proceedings when final assessment is lower than deposited amount. Such retention...

Refund of Service tax paid by mistake - amount mistakenly paid was thus a deposit or not - refund rejected observing that the appellant were registered with the...

Refund claim – Interest on delayed refund -There was a delay of more than three months in payment of refund to the assesse and department was liable to pay interest on...

Demand of interest for delayed refund - relevant date for calculation of refund - earlier the amount was deposited towards recovery of refund proceedings - he interest...

Refund/adjustment of the amount deposited - The Income Declaration Scheme, 2016 - the respondent Income Tax Department cannot be said to act contrary to its action after...

Quick Updates: