Partial rejection of claim for refund of tax - The impugned ...

Tax Refund Rejection Overturned Due to Missing Justification on CBEC Circular Benefits Application in Disputed Period.

May 6, 2023

Case Laws Service Tax AT

Partial rejection of claim for refund of tax - The impugned order has not adduced any reason for not extending the benefit that the clarification circular of the Central Board of Excise & Customs (CBEC) considered appropriate for refunds pertaining to the period of dispute - the rejection of refund claim is set aside - AT

View Source

← Previous Next →

Partial rejection of claim for refund of tax - The impugned ...

Tax Refund Rejection Overturned Due to Missing Justification on CBEC Circular Benefits Application in Disputed Period.

May 6, 2023

Case Laws Service Tax AT

You may also like:

SEZ Units, Exemption and Refund of servcie tax, CBEC clarifies various issues

Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

Refund u/s 54 - Rejection of Input Tax Credit (ITC) on capital goods due to inverted duty tax structure - business of textile manufacturing of fabrics - calculation /...

Refund of amount paid upon wrongful reversal of the transitioned credit - rejection of refund merely on the ground that such refund claim does not fall within the...

HC allowed refund of Input Tax Credit for compensation cess on zero-rated supplies, overturning the Additional Commissioner's rejection. The court distinguished between...

Entitlement to interest on IGST refund - In refund application petitioner has only claimed the integrated tax and not the interest on the same - The High court referred...

Draft Circular on Refunds in Service Tax - Dated: October 28, 2011

The petitioner's denial of refund of input tax credit debited as a pre-deposit was challenged. The court held that the non-inclusion of freight and pumping charges...

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...

Refund of the unutilized ITC accumulated on account of inverted tax structure - refund claimed on account of rate of tax on inputs being higher than the rate of tax on...

Refund of unutilised input tax credit - interest for delayed payment of refund - In view of the categorical assertion made by the learned counsel representing the...

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...

CBEC releases draft Rules and Forms for GST refund and returns

CBEC issues General guidelines for implementation of e-payment of refund/ rebate

HC affirmed tax authority's adjustment of AY 2010-11 refund against pre-existing tax liabilities of corporate debtor. Resolution applicant's claim to refund rejected on...

Quick Updates: