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
Customs - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Interest under Section 27A of the Customs Act, 1962 - refunds ...

Case Laws     Customs

March 16, 2023

Interest under Section 27A of the Customs Act, 1962 - refunds were made allegedly after delay of more than 90 days of receipt of applications for refund - memo of deficiencies were issued and after compliance of such memo of deficiencies refund has been made within the time prescribed under the statute - Authorities directed to consider the dispute raised by the petitioner - HC

View Source

 


 

You may also like:

  1. Rejection of refund claim - Period of limitation - From scrutiny of Section 55 of the JVAT Act it would make it evident that interest would be levied for the period...

  2. The High Court considered the maintainability of an appeal u/s the GST Act. The appeal was dismissed due to a 152-day delay in filing. The court clarified that the...

  3. Condonation of delay of 17 days in filing of appeal - last two days being public holidays - Power of Jurisdiction of NCLAT to condone delay - Applicability of provisions...

  4. The notification GSR 383(E) dated 19.04.2018 amended the relevant clause, which came into effect on the date of publication. Consequently, the Directorate had 90 days...

  5. Revocation of CBL License - 90 days from the date of issuance of SCN is when the noticee submits reply within 30 days and in a case like this, when the noticee has not...

  6. Interest on delayed refund of tax u/s 56 of Central Goods and Services Tax Act, 2017 is payable from expiry of 60 days from date of filing shipping bill till date of...

  7. Condonation of delay in filing appeal - The consultant of the appellant has obtained a copy of the Order in Original on 16.12.2019. The appeal then has to be filed...

  8. Cancellation of the IEC - EPCG Scheme - levy of penalty - the learned Judge while disposing the writ petition filed by the appellant, challenging the order of...

  9. Pronouncement of orders within 90 days after the conclusion of hearing - Covid-19 epidemic - Worldwide lockdown - We are of the considered view that rather than taking a...

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

  11. The assessee delayed filing an appeal against an order dismissing their appeal contesting the assessment u/s 143(3), resulting in a 346-day delay. The ITAT held that...

  12. Pronouncement of orders not within 90 days - Covid-19 epidemic - Even without the words “ordinarily”, in the light of the above analysis of the legal position, the...

  13. Order u/s 254 (1) passed beyond the period of 90 days from the date of conclusions of its hearing - Since, in the present case, the order has been pronounced one day...

  14. Condonation of delay - Inordinate delay of 1234 days - Non receipt of order - revision applications were rejected as being filed beyond jurisdiction by a common order -...

  15. Condonation of delay in filing appeal - The petitioner argued that due to health issues, specifically septic shock, and subsequent challenges in consulting with the...

 

Quick Updates:Latest Updates