Duty refund claimed based on affidavit and certificate was ...

Appellant's duty refund on revised invoice upheld. Dept can't retain duty not payable under law. Cancelled invoice can't demand duty sans evidence.

Case Laws Central Excise

August 16, 2024

Duty refund claimed based on affidavit and certificate was inappropriate. Revenue did not dispute discharge of duty by appellant on revised invoice. Appellant inadvertently paid duty in April 2012 on entire consignment, later issuing fresh invoice for part quantity. Respondent's documentation established bonafides and upheld refund claim. Tribunal ruled department cannot retain duty not payable under law. Once invoice is cancelled, no duty can be demanded unless department proves goods moved under cancelled invoice causing duty loss. No such evidence found. Commissioner's order allowing refund upheld, department's appeal dismissed.

View Source

← Previous Next →

Duty refund claimed based on affidavit and certificate was ...

Appellant's duty refund on revised invoice upheld. Dept can't retain duty not payable under law. Cancelled invoice can't demand duty sans evidence.

Case Laws Central Excise

August 16, 2024

You may also like:

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)...

Refund of Service Tax - time limitation - Exercise of power u/s 142(3) of GST Act for refund of service tax - The case involves the rejection of a refund claim by the...

Appellant established that incidence of duty was not passed on to customers. Refund sanctioning authority's report confirmed duty was not mentioned on invoices issued to...

Refund of amount retained without authority of law - It is well settled that once such amounts were deposited by the petitioner and were retained by the department...

The appellant agreed that duty paid by mistake to the government was passed on to the principal contractor under protest. Their argument was that the principal...

Refund of Excess Customs Duty paid - principles of unjust enrichment - Following proceedings before the Settlement Commission, it was determined that the appellant had...

Power to issue SCN - Recovery of erroneous refund with interest - It is more than apparent that section 11A of the Excise Act cannot be resorted to by the Department for...

Refund in cash in respect of certain amount of service tax - The appellant contends that they are entitled to refund under Section 142(3) of the CGST Act 2017, despite...

Refund of SAD - The appellant, a trader, imported goods and claimed a refund on the paid Special Additional Duty (SAD). However, the refund claims were rejected by the...

The duty payable is only the amount which was mentioned in the invoice. It is only due to computer system the huge amount of excess as compared to the actual duty...

Refund claim - when invoice showed duty and ex-duty price separately in invoice and on scrap being held non-excisable, refund of duty shown in invoice is not hit by bar...

The case involved a dispute over unjust enrichment where the appellant was required to prove that customers received machines/equipment as invoiced. The Revenue failed...

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 - receipt of donation from caterers - the tax which was collected was not payable in law and appellants were persuaded to pay the amount. Therefore, the...

Refund of wrongly paid Central Excise Duty on Retail Sale Price (Maximum Retail Price-MRP) - unjust enrichment - The authorities concluded that the appellant had passed...

Quick Updates: