Refund claim - The decision of ITC Limited is not applicable to ...

Case Laws Customs

December 9, 2023

Refund claim - The decision of ITC Limited is not applicable to the present facts and circumstances of the case as at the time of filing of Bills of Entry, the appellant was not entitled to claim the refund claim of excess duty paid by them. Later on, when the respondent was able to get Certificate of Country of Origin, they filed refund claim in terms of Notification No.55/2011-Cus (NT), which permits the respondent to file the refund claim within 12 months from the date of filing of the Bills of Entry. - Refund allowed - AT

View Source

← Previous Next →

Refund claim - The decision of ITC Limited is not applicable to ...

Case Laws Customs

December 9, 2023

You may also like:

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...

Procedure relating to sanction, post-audit and review of refund claims - Guidelines issued to ensure uniformity in issuance of speaking order for refund - Details...

Refund of CENVAT Credit - the credit was reversed under GST Law at the time of filing refund claim. - It is very strange that the learned Commissioner (Appeals) has...

Entitlement of deduction of freight - freight in the sale bill charged separately - part of sale price or not - since the Tribunal made a factual error as regards the...

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

The High Court quashed the order rejecting the refund claim of the petitioner, an SEZ Unit, on the ground that the petitioner was not allowed to claim a refund under the...

Service tax refund claim filed beyond statutory limitation period cannot be entertained. Refund application must be filed within one year from relevant date as per...

Rejection of refund claim - eligible exemption - In the facts of the present case, there are no clear averments made by the appellant that conditions prescribed under...

Denial of refund claim - Bar of limitation - Whether the time limit of one year has provided under Section 11B is applicable for refund under Rule 5 - Held Yes - time...

Re-import of goods - Claim of exemption from customs duty - Whether the original export was under the claim of refund of IGST? - Appellant claimed that at the time of...

Refund of Customs Duty - Period of limitation - the order of this Tribunal dated 03.03.2011 was challenged by the Revenue before the Hon’ble High Court and before the...

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...

Input Tax Credit - inputs are consumed in the construction of an immovable property outside MAFFFL's licensed premises - The sole issue involved in the present case is...

Interest on the claim of the refund - Non-filing of return in time - In the facts of the case, the words "or the deductor, as the case may be," which is inserted with...

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...

Quick Updates: