Judicial Review of Show Cause Notice (SCN) - whether refunds ...

High Court Rules Initial Refunds Based on Apex Court Judgment Not Erroneous Despite Subsequent Judgment, Rejects Recovery u/s 11A.

April 6, 2021

Case Laws Central Excise HC

Judicial Review of Show Cause Notice (SCN) - whether refunds granted earlier pursuant to the Judgment of the Apex Court can be considered to be refunds erroneously granted in view of the subsequent Judgment of the Apex Court - As such, the contention of the Department that the refunds granted earlier were erroneous and could be recovered under Section 11A cannot be accepted. - HC

View Source

← Previous Next →

Judicial Review of Show Cause Notice (SCN) - whether refunds ...

High Court Rules Initial Refunds Based on Apex Court Judgment Not Erroneous Despite Subsequent Judgment, Rejects Recovery u/s 11A.

April 6, 2021

Case Laws Central Excise HC

You may also like:

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...

Re-Determination of refund and interest thereon - Subsequent to the direction of the High Court, revised assessment order was passed, refund and interest amount was...

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...

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...

The appellant's Daman unit mistakenly paid duty liability of their Halol unit due to an error in the ERP system meant for all group units. The issue pertains to...

The High Court quashed the penalty imposed u/s 270A, holding that the foundation for penalty proceedings was extinguished due to the subsequent rectification order. The...

HC ruled in favor of the appellant regarding customs duty refund claims from 2014-2015. While initial refunds were granted, subsequent litigation reached SC, which...

Refund of IGST on goods exported - The High court found the denial of the IGST refund, based on the administrative discrepancies between the ICEGATE and GST Common...

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...

Refund in cash in respect of certain amount of service tax - The appellant contends that they are entitled to refund under Section 142(3) of the CGST Act 2017, despite...

The appellant is eligible for refund of Rs. 8,05,266/-. The 'under protest' letter filed for the initial payment is applicable to subsequent payments for the same issue,...

Recovery of excess refund sanctioned to the assessee in the initial month where the Cenvat credit was not fully utilized - The refund claim of the appellants for the...

Circular provides revised procedure for electronic filing and processing of refund applications by Canteen Stores Department (CSD) u/s 55 of CGST Act. CSD can...

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...

The High Court held that the reopening of the assessment based on a subsequent judgment that the transaction in question was amenable to tax was impermissible. Once an...

Quick Updates: