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
GST - Highlights / Catch Notes

Home Highlights April 2025 Year 2025 This

HC allowed the petitioner's refund claim, quashing the ...


Refund Claim Upheld: Petitioner Wins Challenge Against Incorrect Rejection, Secures Full Refund with Interest under Section 56

April 8, 2025

Case Laws     GST     HC

HC allowed the petitioner's refund claim, quashing the respondent's rejection order. The court directed the respondent to grant a refund of Rs. 96,65,325/- with 6% interest per annum from 12.09.2021 until actual payment, as per Section 56 of CGST Act. The original ground for refund rejection was found factually incorrect, as the Appellate Authority had indeed specified the refund amount. The petition was consequently disposed of in favor of the petitioner.

View Source

 


 

You may also like:

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

  2. 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...

  3. 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...

  4. 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...

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

  6. 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...

  7. 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...

  8. Refund claim - Export of ROM - The appellant had not challenged the assessment order and file the refund claim and in the refund claim they challenged the assessment...

  9. Period of limitation - rejection of refund claim of Education and Senior Higher Education cess paid on paper and paper board - Rejection of refund claim upheld - AT

  10. 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...

  11. 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...

  12. The case involves a challenge to a refund claim for service tax u/s unjust enrichment principles. CESTAT held that refund can only be granted based on the assessment...

  13. 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

  14. Refund claim - Services needs to be reclassified by Revenue should be by issuing a show cause notice as reclassification in a refund claim is an incorrect appreciation...

  15. Refund claim - Where and admittedly there is a nil assessment order, whether the assessee is entitled to claim refund without making a challenge to such assessment order...

 

Quick Updates:Latest Updates