Refund claim - tax liability discharged by the appellant twice - ...

Appellant Wins Refund Claim After Double Payment of Tax Liability; Burden of Proof on Department per Verification Report.

September 7, 2021

Case Laws Service Tax AT

Refund claim - tax liability discharged by the appellant twice - The verification report of the department itself is supporting the appellant’s contention that the same liability has been discharged twice by the appellant once inadvertently in the inactive account, subsequently, in the active account - no other evidence was required to be produced by the appellant. Otherwise also it is a settled law that onus always rests upon the department to prove the allegations raised in the show cause notice - Refund allowed - AT

View Source

← Previous Next →

Refund claim - tax liability discharged by the appellant twice - ...

Appellant Wins Refund Claim After Double Payment of Tax Liability; Burden of Proof on Department per Verification Report.

September 7, 2021

Case Laws Service Tax AT

You may also like:

CESTAT ALLAHABAD held that refund claim for service tax under section 65 of Finance Act, 1994 was not time-barred as the relevant date for refund claim was the date of...

Interest liability - seeking waiver of interest since the payment of service tax was paid under the amnesty scheme - The tribunal observed that the appellant's payment...

Sections 132B, 140A, 153A and 234B of the Income Tax Act, 1961 were analyzed regarding adjustment of seized cash against tax liability. The appellants claimed that cash...

Refund of the service tax - Double payment of service tax - appellant have made first payment when there was no liability for them to pay - Period of limitation not...

The case pertains to the refund claims of service tax paid under the Reverse Charge Mechanism (RCM) due to a misconception or mistake of law. The tribunal held that...

CESTAT allowed refund of customs duty paid twice through customs broker for same import consignment. Appellant demonstrated through Bill of Entry, payment challans, and...

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 -...

Claim of refund amount on account of double-payment of Customs Duty

Refund of excess tax paid - The refund claim under 11B was rejected by the Original Authority on the ground that the claim cannot be modified by the appellant to include...

Smuggling - foreign origin Gold - burden to prove - The tribunal clarified that the burden of proof under Section 123 of the Customs Act, 1962, solely rested on the...

Refund of service tax - amount have been deposited by mistake - Form 26AS, VAT-41, copies of challans and copies of running bills prepared by the Housing Board showing...

CESTAT dismissed an appeal concerning refund claims for excess Countervailing Duty (CVD) on mobile phone imports. The tribunal upheld rejection on three grounds:...

Claim of Refund - Post GST, on demand, appellant paid service tax under reverse charge basis and claim refund as the same is eligible as Input Tax Credit under the...

Refund of Service Tax - time limitation - Exercise of power u/s 142(3) of GST Act for refund of service tax - The case involves the rejection of a refund claim by the...

Refund claim rejected by adjudicating authority on grounds that services provided by appellant to SOLCIL did not qualify for exemption under Notification No. 25/2012-ST...

Quick Updates: