Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights July 2021 Year 2021 This

Rejection of Refund claim in cash of differential duty - SCN was ...


Refund Claim Rejection Challenged Due to Lack of Show Cause Notice, Case Remanded for Fair Reconsideration.

July 22, 2021

Case Laws     Central Excise     AT

Rejection of Refund claim in cash of differential duty - SCN was not issued - It is the basic tenet of our Constitution that “justice should not only be done, but should manifestly and undoubtedly be seen to be done” - The fundamental principles of law are at stake and the Orders have been passed without affording proper and reasonable opportunities to the appellant - Matter restored back - AT

View Source

 


 

You may also like:

  1. Validity of SCN - extended period of limitation - earlier show cause notice was adjudicated by the Authority and the proceedings were dropped - In the present case, the...

  2. Rejection of the Refund claim - Scope and validity of the addendum issued to Show Cause Notice - Period of limitation - The Addendum was issued to add something to the...

  3. The High Court quashed refund rejection orders for lack of opportunity for personal hearing as mandated by Rule 92(3) of CGST Rules, 2017, violating principles of...

  4. Scope of SCN - Refund of unutilized CENVAT credit of service tax - When the show-cause notice dt. 28/03/2014 was issued when the appellant filed the refund claim and the...

  5. The High Court allowed the petition by way of remand due to violation of principles of natural justice by the 4th Respondent. While the Petitioner's reply to the...

  6. Rejection of petition challenging classification of "Autoclaved Aerated Concrete blocks" (AAC Blocks) under residuary Entry 69 of Part C instead of proposed Entry 15 of...

  7. Rejection of refund claim - It is settled principle of law that if an allegation or ground is not made at the time of issuance of show cause notice, the authority cannot...

  8. Service of proper show cause notice - Rule 142(1)(a) of GST - While the show cause notice does not even contain the brief facts of the case or the grounds alleged even...

  9. Denial of refund claim - There is no time limit prescribed in the law for issue of show-cause notice to reject a refund claim nor to sanction a refund claim. In the...

  10. Assessment order u/s 143(3) quashed for non-issuance of show cause notice. Case transferred from faceless Assessing Officer to Jurisdictional Assessing Officer u/s...

  11. Rejection of refund of unutilized compensation cess - Not only the show cause notice lacks the clarity and requisite material necessary to meet with the same, the order...

  12. The High Court examined a case involving the recovery of an erroneous refund due to an inverted duty structure. The Court found that the show cause notice lacked...

  13. The High Court dismissed the petition challenging the show-cause notice dated 20.08.2024 issued by the respondent authority in relation to the refund of integrated taxes...

  14. Fraudulent exports - Seeking to recover the drawback as well as seeking to impose penalties on all the noticees thereon - after about two years supplementary Show Cause...

  15. The doctrine of merger has come into play and the show cause notice is not available any more for the petitioner to challenge - It is not the case of the petitioner that...

 

Quick Updates:Latest Updates