Home Highlights March 2013 Year 2013 This

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1. Refund with interest - statutory period of 60 days for processing the refund claim - The court referenced Section 54(7) of the CGST Act, which requires the proper...

2. Refund - Concessional rate of duty - In any event, merits of the refund claim of the petitioner would require a proper determination on facts and therefore, the second...

3. Refund claim - Where and admittedly there is a nil assessment order, whether the assessee is entitled to claim refund without making a challenge to such assessment order...

4. Circular prescribes mechanism for refund of additional IGST paid on upward revision in price of exported goods subsequent to exports. Exporter to file refund claim in...

5. Jurisdiction issue regarding the refund claim filed by the service receiver, whether the Mumbai Service Tax authority or the Kolkata Service Tax authority has the...

6. Refund claim - provisional assessment not opted - It is settled that even though the assessee has not opted for provisional assessment but the duty was paid in excess...

7. Cancellation of petitioner's registration due to alleged fraud, willful misstatement, or suppression of facts in obtaining registration. Proper Officer issued show cause...

8. No separate additions required when assessee has admitted the income in the hands of HUF - AT

9. Refund claim - Reassessment - assessee having not challenged the order of assessment, cannot at a belated stage, claim refund by pressing into service another Notification- HC

10. The High Court quashed the reassessment proceedings initiated by the Assessing Officer u/s 148 of the Income Tax Act, holding it to be a case of "change of opinion" and...

11. Detailed process outlined for Canteen Store Department (CSD) to file refund application FORM GST RFD-10A on GST portal for refund of tax paid on inward supply of goods....

12. Refund of duty paid - filing of refund claim before the wrong jurisdiction - if the adjudicating authority was of the view that the appellant has not filed refund claim...

13. Refund of duty paid - filing of refund claim before the wrong jurisdiction - if the adjudicating authority was of the view that the appellant has not filed refund claim...

14. Recovery of Rebate claim after two years from sanction of refund - There is no iota of even whisper that the assessee had any intention to evade the duty. The admitted...

15. Refund claim - order of assessment in appeal not challenged - The Tribunal acknowledged the appellants' arguments regarding the contractual agreement and the price...