Interest on delayed refunds - when the doctrine of merger is ...

Case Laws VAT and Sales Tax

January 2, 2023

Interest on delayed refunds - when the doctrine of merger is borne in mind and when the statutory authority allows the appeal of an assessee, he gives legal shape to the contours of the matter which assessing authority should have adopted and therefore, the refund claim of the assessee would essentially arise from the order of assessment. - Interest to be paid @6% - HC

View Source

← Previous Next →

Interest on delayed refunds - when the doctrine of merger is ...

Case Laws VAT and Sales Tax

January 2, 2023

You may also like:

Interest on Delayed Refund of Input Tax Credit - Proviso to Section 56 specified increased interest rates for refunds arising from orders of adjudicating or appellate...

Interest u/s 244A on delayed refund - the interest on the delayed refund becomes part of the principle amount and the delayed interest includes the interest for not...

Claim of interest on delayed Refund - the only reason the respondents/revenue have denied grant of statutory interest to the petitioner, is because Covid-19 was raging...

Refund of service tax, interest on delayed sanction of refund, and time limitation u/s 11B of the Central Excise Act, 1944, made applicable to service tax matters u/s 83...

Interest on delayed refund - relevant time for calculation of interest - Considering Section 30 of the Act, which stipulates interest on delayed refunds, the court...

Refund claim - Period of limitation - Doctrine of merger - importer having registered a ‘Protest’ - The Tribunal held that, "the doctrine of merger" implies that the...

Interest on delayed refund of IGST paid on export of the goods along with duty drawback - The refund of the petitioner was withheld for almost six months and after six...

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...

The court held that the assessee was entitled to refund of Rs. 3,50,00,000/- deposited with the department, along with statutory interest and interest on refunds. The...

Interest u/s 244A - The rectification order dated 31.07.2020 having failed to calculate interest u/s 244A (which is automatic unless delay is attributable to assessee’s...

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...

Interest on delayed refund - relevant date for calculation of interest - Doctrine of merger - for the period prior GVAT Act, interest is payable @ 9% per annum and post...

Rejection of claim for interest on delayed refund - If the claim for refund itself was not maintainable in law, the question of grant of interest does not arise. The...

Interest on delayed refund - limitation for Refund of Special Excise Duty and excess payment of CVD - refund has been sanctioned but has not been refunded within 3...

Interest on refund as per Section 244(A) - delay in refund - belated filing of return (ITR) - According to us, the effort was to get refund, the refund was ordered by...

Quick Updates: