Petitioner's claim for interest on refund of deposit made under ...

Government Not Required to Pay Interest on Protested Tax Deposits from Deposit Date.

December 30, 2024

Case Laws Central Excise HC

Petitioner's claim for interest on refund of deposit made under protest from date of deposit rejected. HC held interest payable u/s 11BB of Central Excise Act from date of application for refund, not from earlier date of deposit. Refund granted u/s 11B, interest rightly awarded under 11BB after expiry of three months from refund application. CESTAT and Commissioner (Appeals) orders upholding interest calculation under 11BB affirmed, petition dismissed.

View Source

← Previous Next →

Petitioner's claim for interest on refund of deposit made under ...

Government Not Required to Pay Interest on Protested Tax Deposits from Deposit Date.

December 30, 2024

Case Laws Central Excise HC

You may also like:

Interest on delayed refund of amount - the amount was paid during the investigation under protest as pre-deposit - The appellant is entitled to claim interest from the...

The High Court addressed the demand for interest u/s 50 of the Central Goods and Services Tax Act, 2017. It clarified that interest on delayed tax payment is not...

Interest on refund of amount deposited during investigation, prior to show cause notice issuance, must be paid from date of deposit till refund. Section 11B and 11BB of...

Interest on the pre-deposit - The Tribunal found that the issue revolved around whether the appellants were entitled to interest on the pre-deposit u/s 35FF of the...

Refund - amount paid during the investigation is under protest - main thrust of the ld. A.R. is that the amount deposited by the appellants during the course of...

Entitlement of interest on delayed refund of pre-deposit - seeking interest from the date of deposit till the date of its realisation under Section 35FF - The...

Requirement of pre-deposit towards compliance with proviso to Section 43 (5) of RERA - liability of Appellant to pay interest is not in praesenti but in future -...

Entitlement to Interest on the amount of deposit, pending litigation, from the date of deposit till the date of actual refund - such amount deposited during...

Liability to pay interest on delayed payment of VAT - The assessee was required to pay the tax payable in accordance with the provisions of Section 14 of the HVAT Act...

The CESTAT held that interest on delayed refund of Anti-Dumping Duty deposited during investigation is payable from the date of filing refund application, not from...

Criminal complaint filed u/s 200 of Cr.P.C. for the offence punishable u/s 276C(2) read with Section 278B of the Income Tax Act. Petitioners failed to deposit assessed...

Claim of interest on delayed refund, from the date of deposit till the refund of the pre-deposit of principal amount - the assessee is entitled to claim interest from...

Refund of Service tax paid by mistake - amount mistakenly paid was thus a deposit or not - refund rejected observing that the appellant were registered with the...

The High Court held that petitioners are entitled to pay 10% of the disputed GST amount as a pre-condition for filing an appeal by debiting the amount available in the...

The case involved the issue of pre-deposit during the pendency of appeal, applicability of Section 11B and unjust enrichment, and eligibility for interest on refund of...

Quick Updates: