Refund claim - export of goods - they had received remittance in ...

Case Laws Customs

March 3, 2020

Refund claim - export of goods - they had received remittance in excess of what was indicated in the invoice. - principles of unjust enrichment - After going through the provisional and final invoices, it can be concluded that the appellant had not passed on the burden of export duty to their overseas customers - refund allowed - AT

View Source

← Previous Next →

Refund claim - export of goods - they had received remittance in ...

Case Laws Customs

March 3, 2020

You may also like:

This circular prescribes the mechanism for refund of additional Integrated Tax (IGST) paid by exporters on account of upward revision in price of exported goods...

Adjustment of refund claim (rebate claim on export of goods) with demand stayed by the CESTAT

Re-import of goods - Claim of exemption from customs duty - Whether the original export was under the claim of refund of IGST? - Appellant claimed that at the time of...

Circular prescribes mechanism for refund of additional IGST paid on upward revision in price of exported goods subsequent to exports. Exporter to file refund claim in...

Refund of the unutilized Input Tax Credit (ITC) - Export of goods - rejection on the ground that the supplier has issued fake invoices - genuineness of the purchase -...

Refund claim - export of service - zero rated supply - receipt in convertible foreign exchange - Amount received through Paypal in Indian currency - The High Court...

Refund of unutilized Cenvat Credit - Relevant Date - Period of limitation - export of services - In the present case, the exports were made and refund claims filed...

Refund claim - deemed exports - assessee claims that the supplies from DTA to SEZ unit is a deemed export and as good as physical exports - refund allowed - AT

Refund in cash - export of goods - refund of duty paid in excess through cenvat credit - voluntary excess payment of duty - re-credit allowed - no cash refund - CGOVT

Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

Refund claim on courier service used for export of goods - objection is only that in the invoices issued by the courier agency service, export invoice number & IEC code...

Claim of refund of export duty paid where goods could not be exported - Period of limitation - even though on payment of export duty, the Let Export Order (LEO) was...

Refund claim in respect of excess paid duty - proceeding of rebate and proceeding of refund are two different proceedings - appellant have rightly claimed the refund of...

Denial of refund claim - Export of service / software to sister units - information which has been indicated on the invoice is sufficient to come to a conclusion that...

Claim of rebate/ refund - export consignment was not sealed - ARE-Is, did not have a certification of the Central Excise Officer that the export goods were sealed with...

Quick Updates: