Interest on delayed refund - Once the appellant has taken the ...

Case Laws Central Excise

February 6, 2020

Interest on delayed refund - Once the appellant has taken the ground of closure of factory in the year 2012 itself before the Commissioner(Appeals), then thereafter the adjudicating authority holding that the Tribunal has allowed the appeal on altogether new ground is not sustainable in law.

View Source

← Previous Next →

Interest on delayed refund - Once the appellant has taken the ...

Case Laws Central Excise

February 6, 2020

You may also like:

GPF and SDS Interest Rates Revised for the Financial Year 2012-13.

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...

Addition on account of interest u/s. 244A - Admittedly, the interest on income tax refund for the assessment year 2012-13 was received by the appellant society during...

Undisclosed stock - relevant assessment year - additions for the financial year 2012-2013 relevant to assessment year 2013-2014 - Once the statements have been accepted...

Section 153C provisions are inapplicable as notice was issued to 'other person' under this section. Computation of six-year block period preceding assessment year...

Reduction in tax liability - payment of tax at compounded rate - The assessee with open eyes applied under the scheme and obtained permission. There was no cause for any...

Refund of CENVAT Credit - closure of factory - The appellant was not entitled to refund as there was no saving clause when Rule 5 of CCR, 2004 was amended - Further, the...

Condonation of delay - delay of almost 2 years - the order in Original was passed on 30.11.2012. Even as on today, no steps were taken by the department in collecting...

During The Financial Year 2012-13 - Tax-Free, Secured, Redeemable, Non-Convertible Bonds - Notification

Cost Inflation Index for the Financial Year 2012-13 - Notification

IT : Notified Cost Inflation Index for Financial Year 2012-13.

Obtain the Declaration Forms or Certificate electronically through website for the year 2012-13 - Notification

Amnesty Scheme - appeal was filed by the Revenue and was pending - The assessee is entitled to get the benefit of the Amnesty Scheme for the year 2014-15 without...

Validity and scope of remand order of ITAT - At this stage, the learned counsel for the assessee contended that the Tribunal did not specify the years for which the...

Time limitation for filing refund claim is one year from relevant date as per Section 11B of Central Excise Act, 1944 made applicable to service tax under Finance Act,...

Quick Updates: