Home Highlights March 2013 Year 2013 This

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1. 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...

2. The case involves a challenge to a refund claim for service tax u/s unjust enrichment principles. CESTAT held that refund can only be granted based on the assessment...

3. Rejection of refund claim - finalization of provisional assessment or not - A provisional assessment will always remain as a provisional one. There is no shortcut as a...

4. In this case, the High Court addressed the issue of a rejected refund claim due to being time-barred. The key determination was the relevant date for calculating the...

5. Refund claim - Period of limitation - For the FY 2009- 10 being filed now - The entire problem could be resolved if the department avails of the provision under Section...

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

7. Reopening of assessment u/s 147 - Computation of book profits u/s 115JB - MAT - if AO during scrutiny assessment notices a claim of exemptions made by the assessee...

8. The concept of protective assessment also becomes important in a situation where the addition on substantive basis is deleted and in such an event, protective assessment...

9. Maintainability of Refund claim - Order of assessment was not challenged - the Tribunal upheld the department's action, stating that customs duty is to be charged based...

10. Refund claim for service tax paid under reverse charge mechanism on transportation of raw material was rejected. The appellant had self-assessed and filed returns...

11. Time limitation for completion of assessments - Unless there be an assessment made soon after the period to which such assessment relates, the question of consideration...

12. Assessment proceedings examined assessee's claim relating to ICDS adjustment made in intimation u/s 143(1). AO issued notices seeking information, assessee provided...

13. Refund of excise duty paid erroneously - When the appellant realized that he has paid excess duty thereafter he filed the refund application under Section 11B of the...

14. 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...

15. 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...