Rejection of refund claim - appellant has not opted for ...

Case Laws Central Excise

August 28, 2023

Rejection of refund claim - appellant has not opted for provisional assessment - the refund claim cannot be rejected merely because an assessee had not opted for provisional assessment when there is excess payment of duty - the rejection of refund-claim alleging that the appellant has not opted for provisional assessment is not justified. - AT

View Source

← Previous Next →

Rejection of refund claim - appellant has not opted for ...

Case Laws Central Excise

August 28, 2023

You may also like:

Provisional Assessment - Refund Claim - Claim of interest - rejection of refund claim on the ground that the appellant did not challenge the order finalizing the...

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...

Refund claim - reduction of price subsequent to clearance of the goods - Refund claim rejected - price variation clause itself is not a ground to consider the assessment...

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...

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...

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...

Denial of interest on the refund claim sanctioned to the appellant - it is seen that in ordinary course of refund arising out of finalization of provisional assessment...

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...

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...

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...

Refund of excess tax paid - The refund claim under 11B was rejected by the Original Authority on the ground that the claim cannot be modified by the appellant to include...

The case involved a dispute over a refund claim u/s 11B of the Central Excise Act. The Appellate Tribunal held that the time limitation for filing the refund claim did...

Refund of utilized input tax credit - rejection of claim for refund - When the law requires that no application for refund shall be rejected without giving the applicant...

Refund claim - rejected on the ground that the appellant cannot claim the refund directly without challenging the assessment order (bill of entry) - refund cannot be denied - AT

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

Quick Updates: