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
Central Excise - Highlights / Catch Notes

Home Highlights August 2023 Year 2023 This

Sanction of Refund claim allowed by one authority and denied by ...

Case Laws     Central Excise

August 3, 2023

Sanction of Refund claim allowed by one authority and denied by other - When an order has already been passed upholding the sanction of part of the refund claim, the same authority cannot pass another order setting aside the sanction of entire claim. Such order is ab initio void and non-est. - AT

View Source

 


 

You may also like:

  1. Refund claim - Once an application of refund has been filed before the refund sanctioning authority, the said authority is duty bound to decide the refund application...

  2. 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...

  3. Lesser sanction of refund claim and non-payment of interest - The department was required to sanction the amount as claimed in the original refund application, which was...

  4. Refund of unutilized amount lying in Cenvat credit account post GST - no authority can sanction refund claim to be credited in Cenvat credit account - refund is allowed in cash

  5. 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...

  6. 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...

  7. Refund claim - Adjustment of differential duty in refund sanctioned - adjudicating authority rightly adjusted the refund claim against the demand of differential duty - AT

  8. Appellant filed refund claim which was initially rejected by original authority on grounds of ineligibility for exemption notification. Commissioner (Appeals) remanded...

  9. Adjustment of Penalties from Refund amount - After an appellate order allowed redemption of the seized currency upon payment of fines and penalties, the appellant filed...

  10. Refund claim was rejected as time-barred, having been filed beyond the one-year limitation period stipulated u/s 27 of the Customs Act, 1962. The appellant had...

  11. Denial of interest on refund claim - There is no infirmity in the Order under challenge where interest has not been awarded while sanctioning refund - Bare perusal of...

  12. Show cause notice demanding interest was confirmed by the original Adjudicating Authority and settled under SVLDRS Scheme, thus refund of the confirmed amount does not...

  13. The High Court held that the revisional authority's order placing the refund sanction order in abeyance u/s 108 of the Central Goods and Services Tax Act, 2017 was...

  14. Denial of refund claim - There is no time limit prescribed in the law for issue of show-cause notice to reject a refund claim nor to sanction a refund claim. In the...

  15. Refund of Service Tax - unjust enrichment - seeking refund to customers - there is no provision, whatsoever, in section 11B by which one person who has paid the service...

 

Quick Updates:Latest Updates