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
Customs - Highlights / Catch Notes

Home Highlights May 2024 Year 2024 This

Maintainability of appeal - non-prosecution of the case - matter ...

Case Laws     Customs

May 3, 2024

Maintainability of appeal - non-prosecution of the case - matter adjourned beyond three times - Refund claim - The Tribunal observed that the appellant's repeated failure to appear indicated a lack of seriousness towards the appeal process. Despite the availability of the case schedule on the Tribunal's website, the appellant failed to follow up or make themselves available, thereby delaying the proceedings. - The Tribunal dismissed the appeal for default.

View Source

 


 

You may also like:

  1. The CESTAT, an Appellate Tribunal, dismissed an appeal due to abatement caused by non-prosecution of the case. The Tribunal held that adjourning a matter beyond three...

  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. CESTAT ALLAHABAD dismissed an appeal due to abatement for adjourning the matter beyond three times, citing Rule 20 of CESTAT Procedure Rules, 1982. Referring to...

  4. Refund of SAD - rejection on the ground of time limitation - The issue of time limit for filing refund claim was subject matter of litigation before the Hon’ble High...

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

  6. Amendment of section 244A. - additional interest on refund - where a refund arising out of appeal effect is delayed beyond the time prescribed under subsection (5) of...

  7. Refund claim - time limitation - excess payment of service tax - rejection of refund claim as barred by limitation of time on the ground of delay in filing such...

  8. Entitlement of Interest on delayed refund - relevant date for calculation of time - In the present case, refund arises only after passing of order-in-appeal by the...

  9. Scheme of faceless assessment - the time given to the petitioner to show cause was virtually of three days only - It is deemed appropriate that rather than this Bench,...

  10. The case pertains to the jurisdiction of impugned orders under the U.P.G.S.T. Act, 2017, and the time limitation u/s 73 and Section 44 of the Act. The key points are:...

  11. Claim of interest on delayed Refund - delay in grant of refund - relevant date to be computed from the date of application of refund or from the date of rectification of...

  12. The court dismissed the appeal for non-prosecution in accordance with Rule 20 of the CESTAT Procedure Rules, 1982. The request for adjournment beyond the statutory...

  13. The appellant sought refund of Countervailing Duty (CVD) and Special Additional Duty (SAD) paid in cash u/s 11B of the Central Excise Act, 1944 read with Section 142(3)...

  14. Once the Officer has accepted the cause shown by the assessee or their Counsel for the purpose of adjournment, and adjourned the matter for a subsequent date, the...

  15. Refund of excess tax paid - rejection on the ground of time limitation - only under specific circumstances like “unconstitutionality, illegal levy, mistake of law’’...

 

Quick Updates:Latest Updates