Search Results for Tag : Refund
Top Story
Easier refunds, more compensation: DGCA(13.06.2016)
The Director General of Civil Aviation released proposals to ease flyers’ woes in the event of cancelled flights or when they are denied boarding. Als.....
Tags : air travel, refund, cancellation, disability, compensation
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International Cases
Insured persons are under a duty to act in good faith in their dealings with insurers(14.06.2023)
The issue before the Supreme Court was whether Discovery Limited (Discovery) was entitled to terminate the insurance policy with retrospective effect .....
Tags : Insurance policy, Refund, Moneys
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To claim a refund of the fuel and RAF levy, a licensed distributor of fuel must obtain the fuel directly from stocks of a licensed warehouse (not a depot)(06.08.2024)
The Appellant is a licensed distributor of fuel (LDF). In March 2017, it submitted the refund related to 25 consignments of diesel exported to Lesotho.....
Tags : Permit, Refund claim, Eligibility
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Notifications & Circulars
Refund to Terminal Excise Duty (TED) under Deemed Exports where Duty has been paid from CENVAT Credit and ab-initio waiver is not available(22.09.2016)
The Para 7.03 (c) of FTP 2015-20 provides for refund of Terminal Excise Duty if exemption is not available. The Para 7.05 (ii) of FTP 2015-20 states t.....
Tags : Terminal Excise Duty, Refund, Deemed Exports
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Exporters advised to file Table 6A and GSTR 3B for processing of IGST Refund and for Refund of the unutilized Input Tax Credit(29.11.2017)
The Government of India is seized of the issue of Exporters complaining about delay in grant of refunds pertaining to Integrated Goods and Services Ta.....
Tags : Refund, IGST, Input Tax
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Refund of IGST on Export-Extension of date in SB005 alternate mechanism cases and clarifications in other cases(23.03.2018)
CBEC has issued Circular No 5/2018-Customs dated 23-02-2018 which provided for an alternative mechanism with officer interface to resolve invoice mism.....
Tags : Refund, IGST, Export, Date, Extension
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Extension of Special Refund Fortnight till 16.6.2018(12.06.2018)
The Government has launched the second "Special Drive Refund Fortnight "from 31.5.2018 to 14.6.2018. During the first Refund Fortnight from 15th to 29.....
Tags : Refund, Extension, IGST
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Refund of IGST on export of goods on payment of duty-Clarification in case of SB003 errors and extension of date in SB005 and other cases using officer Interface for rectification of errors-reg(18.07.2018)
1. It may be recalled that in circular 15/2018-Customs dated 06.6.2018, CBIC has provided for the resolution of SB003 error in certain cases through t.....
Tags : Goods, Export, Refund
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IGST refunds-mechanism to verify the IGST payments for goods exported out of India in certain cases(17.06.2019)
The procedure for claiming IGST refunds is fully automated as provided under Instruction 15/2017-Cus dated 09.10.2017. It has come to the notice of th.....
Tags : Refunds-mechanism, Payments, Verification
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IGST Refunds-Mechanism to verify the IGST payments for goods exported out of India in certain cases(27.08.2019)
In an earlier Board's earlier Circular 12/2018-Customs dated 29.05.2018, an interim solution was provided to tide over the difficulty faced by exporte.....
Tags : Refunds-Mechanism, Verification, IGST payments
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IGST refunds on exports-extension in SB005 alternate mechanism(17.02.2021)
1. Reference is invited to Board’s Circulars 5/2018-Cus. dated 23.02.2018 08/2018 Cus. dt 23.03.2018, 15/2018 Cus. dt 06.06.2018, 22/2018 Cus dt 16.07.....
Tags : IGST refunds, Exports-extension, Alternate mechanism
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Procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum(03.10.2019)
Doubts have been raised on the procedure to be followed by a registered person to claim refund subsequent to a favourable order in appeal or any other.....
Tags : Refund, Claim, Procedure
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Government amended IEPFA Rules, 2016, to simplify refund of claims(09.12.2019)
The Investor Education & Protection Fund (Accounting, Audit, Transfer and Refund) Rules 2016 have been amended vide GSR No.571 (E) dated 14.8.2019 to .....
Tags : IEPFA Rules, Amendment, Refund claims, Simplification
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No Revenue appeals against interest on refund of excess TDS(26.04.2016)
The Central Board of Direct Taxes issued a notification stating that no appeals are to be filed against interest be claimed by a tax deduct on refund .....
Tags : litigation reduction, tds, refund, interest
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FAQs for PACL refund(28.03.2016)
The Securities and Exchange Board of India hopes to preempt the scrum of PACL investors waiting impatiently to receive refunds.
The Suprem.....
Tags : Sebi, faq, pacl, refund
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SEBI order in the matter of M/s Magnox Infraprojects Limited(17.08.2015)
The Securities and Exchange Board of India passed an order restraining M/s Magnox Infraprojects Limited and its directors from dealing in the securiti.....
Tags : Sebi, order, restraint, refund
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Manner of processing and sanction of IGST refunds(28.11.2022)
1. Attention is invited to Standard Operating Procedures (SOPs) for verification of risky exporters and their suppliers dated 23.01.2020 issued to CGS.....
Tags : Processing, Sanction, IGST refunds
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General guidelines for implementation of e-payment of excise refund and rebate(12.01.2016)
The Central Board of Excise and Customs has prescribed procedure for e-payment of refund and rebate. The procedure is hoped to speed transfer of funds.....
Tags : Excise, e-payment, refund, rebate, authorised banks
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CBIC provides facilitation for exporters having IGST refund issues(22.02.2021)
The Central Board of Indirect Taxes and Customs (CBIC) has extended the time limit for sanction of pending IGST refunds in such cases where records ha.....
Tags : Facilitation, Exporters, IGST refund
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IGST refunds on exports-extension in SB005 alternate mechanism(21.04.2020)
1. Kind reference is invited to Board's Circulars 08/2018-Cus dt 23.03.2018, 15/2018-Cus dt 06.06.2018, 22/2018-Cus dt 18.07.2018, 40/2018-Cus dt 24.1.....
Tags : IGST, Refunds, Exports-extension
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IRDA clarifies provisions for refund of premium on repudiation of policy(28.10.2015)
The Insurance Regulatory Development Authority of India has released clarifications pursuant to amendment of Section 45 of the Insurance Act, 1938. Th.....
Tags : Insurance, clarifications, section 45, refund, misrepresentation
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Speedy disbursal of pending refund claims of exporters of services(16.11.2015)
The Central Board of Excise and Customs released a Circular outlining its scheme to fast track sanction of refunds of accumulated CENVAT credit to exp.....
Tags : Cenvat credit, fast track, refund
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Remittance of Refund Amounts to Investors of PACL(10.10.2018)
SEBI in compliance of the order dated February 02, 2016 of the Hon'ble Supreme Court of India in the matter of Subrata Bhattacharya V. Securities and .....
Tags : Remittance, Refund Amounts, Investors
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IGST Export Refunds-Extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of compensation Cess(27.08.2019)
CBIC has issued circulars 05/2018-Customs dated 23.02.2018, 08/2018-Customs dated 23.03.2018, 15/2018-Customs dated 06.06.2018 and 40/2018-Customs dat.....
Tags : IGST Export, Refunds, Extension
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IGST Refund to exporters - CBEC directs officers to do it through existing refund route(10.10.2017)
WITH the GST Council recommending immediate disbursal of refund to exporters the CBEC explored the possibility with the Chief Controller of Accounts b.....
Tags : IGST, Refund, Exporter
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Refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017(09.10.2017)
As you are aware, Rule 96 of the CGST Rules 2017 deals with refund of Integrated Tax paid on goods exported out of India. It provides that the shippin.....
Tags : Goods, Export, Refund
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News
Bombay High Court asks DCIT to pay Cost of Rs. 1.5 Lakhs for Illegal Denial of Refund(03.01.2019)
Bombay High Court has recently imposed a fine of 1.50 lakhs on the Deputy Commissioner of Income Tax for not granting refund.
Tags : Bombay High Court, DCIT, Illegal Denial of Refund
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Kar. Consumer Forum Orders BYJU's to Refund Fees to Student Over Failure to Provide Proper App(11.07.2022)
Karnataka District consumer forum has directed BYJU to refund fees of a student who alleged that the Ed-tech company did not provide him with a proper.....
Tags : Karnataka District Consumer Forum, BYJU, Refund
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Supreme Court Upholds Priya Blue Industries Case Mandating Amendment to Original Order of Assessment(25.09.2019)
Supreme Court has ruled that a person aggrieved by any order of assessment has to get it modified under Section 128 of Central Excise Act, 1944 or oth.....
Tags : Supreme Court, Refund
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Bombay High Court Refuses Rs 28 Lakh Fee Refund to Girl who Breaches Norms(30.09.2019)
Bombay High Court has declined to provide any help to the teenage girl, who first took admission in a medical course and suddenly gave it up and sough.....
Tags : Bombay High Court. Fee Refund
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DIRECT TAXATION - Omission by CA Reasonable Cause for Not Claiming Refund in Time: Delhi HC(28.02.2019)
Delhi High Court has held that omission on the part of the Chartered Accountant/ auditor would constitute a reasonable cause delay in claiming the ref.....
Tags : Delhi High Court, Omission by CA Reasonable Cause for Not Claiming Refund in Time
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DIRECT TAXATION - Omission by CA Reasonable Cause for Not Claiming Refund in Time: Delhi HC(28.02.2019)
Delhi High Court has held that omission on the part of the Chartered Accountant/ auditor would constitute a reasonable cause delay in claiming the ref.....
Tags : Delhi High Court, Omission by CA Reasonable Cause for Not Claiming Refund in Time
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Gujarat HC Directs Authority to Refund Amount on Bills of Entry for Imported Goods(29.12.2020)
Gujarat High Court has directed the Customs Authority to refund the amount collected as stamp duty on Bills of Entry filed for the imported goods, qua.....
Tags : Gujarat High Court, Refund of Stamp Duty
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Kerala High Court: Technical Glitches Not to Hinder Grant of Tax Refunds(21.10.2021)
Kerala High Court has ruled that technical glitches should not stand in the way of ultimate grant of relief by way of refund to taxpayers. The Court h.....
Tags : Kerala High Court, Grant of Tax Refunds
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CBIC Extends Sanction for Pending IGST Refund Claims on GSTR-1 and GSTR-3B(18.02.2021)
Central Board of Indirect Taxes and Customs (CBIC) has notified the extension of Sanction for pending Integrated Goods and Services Tax refund claims .....
Tags : Central Board of Indirect Taxes and Customs, Pending IGST Refund Claims
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SC: Parties Who Privately Settle Disputes u/s 89 CPC Also Entitled to Refund of Court Fee(19.02.2021)
Supreme Court has held that the parties who privately agree to settle their dispute outside the modes contemplated under Section 89 of the Code of Civ.....
Tags : Supreme Court, Refund of Court Fees
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SC: Value of Returned Goods is to be Considered for Determining Value for Refund Under Excise Act(06.09.2022)
Supreme Court has held that the value of the returned goods is to be considered for the purpose of determining the value for refund under Section 173L.....
Tags : Supreme Court, Refund, Returned Goods
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CESTAT, Delhi Sanctions Refund of CVD and SAD Paid u/s 142 of GST(28.09.2021)
Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi has sanctioned refund of Countervailing Duty (CVD) and Special Additional Duty (SAD.....
Tags : Customs, Excise and Service Tax Appellate Tribunal, Refund of CVD and SAD
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CBDT Extends Time Period for Processing Income Tax Returns with Refund Claims(01.10.2021)
Central Board of Direct Taxes (CBDT) notified the extension of the time period for Processing returns with refund claims beyond prescribed time limits.....
Tags : Central Board of Direct Taxes, Income Tax Returns with Refund Claims
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Karnataka High Court: Limitation Period Not Applicable for Refund of Service Tax(06.10.2021)
Karnataka High Court has held that the limitation period is not applicable for refund of service tax wrongly paid on late payment charges (LPC).
Tags : Karnataka High Court, Refund of Service Tax
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Delhi HC Stays Restriction that Refund Period Cannot be Spread across Two Financial Years(31.01.2020)
Delhi High Court has stayed the Paragraph 8 of Circular No. 125/44/2019-GST dated 18.11.2019 which restricted that Refund Period cannot be spread acro.....
Tags : Delhi High Court, Restriction, Refund Period
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CESTAT: Refund of Unutilised Credit Can't Denied if Amount Voluntarily Debited/Credited in GSTR-3B(20.01.2020)
Customs Excise and Service Tax Appellate Tribunal, Mumbai has held that the refund of unutilized credit cannot be denied if the Assessee voluntarily d.....
Tags : Customs Excise and Service Tax Appellate Tribunal, Refund of Unutilised Credit
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CESTAT, Kolkata: Service Tax Refund Can Be Claimed on Basis of Monthly Consolidated STTG Certificate(20.01.2020)
Customs Excise and Service Tax Appellate Tribunal has ruled that the Service Tax Refund can be claimed on the basis of monthly consolidated Service Ta.....
Tags : Customs Excise and Service Tax Appellate Tribunal, Service Tax Refund
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Central Board of Direct Taxes: IT Department to Pay Interest on TDS Refund(27.04.2016)
Central Board of Direct Taxes has issued directive and said that Income Tax department will now add interest amount to a delayed refund made on excess.....
Tags : Central Board of Direct Taxes , TDS Refund
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Kerala HC Restrains Revenue from Recovering Amount Refunded as Levy of Service Tax(20.11.2020)
Kerala High Court has restrained the Revenue from recovering the amounts refunded since the levy of service tax on the payment in lieu of foreign agen.....
Tags : Kerala High Court, Amount Refunded as Levy of Service Tax
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Delhi HC Seeks Response from CBIC on Airtel's Plea for Refund of Excess GST(25.11.2020)
Delhi High Court has sought a reply from the Central Board of Indirect Taxes and Customs on Bharti Airtel's plea claiming non-implementation of the De.....
Tags : Delhi High Court, Bharti Airtel, Refund of Excess GST
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Madras High Court Warns Greater Chennai Corporation Over Waterlogging Issue(10.11.2021)
Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai, while directing the Goods and services tax (GST) refund to Service Provider rul.....
Tags : Customs, Excise and Service Tax Appellate Tribunal, Claiming GST Refund
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CBIC Notifies Procedure for Refund of Excise Duty on Purchase of Petrol or Diesel(12.11.2021)
Central Board of Indirect Taxes and Customs (CBIC) has notified the Procedures for a refund of excise duty on the purchase of petrol or diesel or fuel.....
Tags : Central Board of Indirect Taxes and Customs, Refund of Excise Duty on Purchase of Petrol or Diesel
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Bom. HC Allows Refund of Stamp Duty Beyond Limitation Period(15.01.2024)
Bombay HC has allowed stamp duty refund to a flat purchaser on cancellation of flat purchase agreement after the expiry of limitation period of 5 year.....
Tags : Bombay High Court, Refund, Limitation, Stamp Duty
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Telangana High Court Directs to Refund Service Tax Collected on Purchase of Immovable Property(14.02.2020)
Telangana High Court has held that service tax does not apply to the purchase of immovable property including an undivided share of land, directing a .....
Tags : Telangana High Court, Refund of Service Tax
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Bombay HC Quashes Order of Assistant CGST Commissioner Refusing Refund of GST(17.01.2022)
Bombay High Court has quashed and set aside an order of the Assistant Commissioner of CGST refusing refund of GST paid by a private export company on .....
Tags : Bombay High Court, Order refusing Refund of GST
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SC: Courts Can’t Grant Refund if it is Not Specifically Prayed for in Specific Performance Suit(15.12.2022)
Supreme Court has held that unless a plaintiff specifically seeks the refund of the earnest money at the time of filing of the suit or by way of amend.....
Tags : Supreme Court, Specific Performance Suit, Refund
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Delhi HC Directs IGST Refund After Deducting Differential Amount of Duty Drawback(11.10.2022)
Delhi High Court has directed the department to grant IGST refund paid on the goods exported after deducting the differential amount of duty drawback.
Tags : Delhi High Court, IGST, Refund
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Del. HC: Refund Can’t be Denied if Application Couldn’t be Uploaded Due to Technical Glitches(28.12.2023)
Delhi High Court has held that the assessee’s legitimate right to seek refund couldn’t be foreclosed if he attempted to upload his application for ref.....
Tags : Delhi High Court, Refund, Technical Glitches
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NCDRC to TATA Housing: Refund Entire Amount Paid for Flat Due to Deficiency in Service(30.12.2022)
National Consumer Dispute Redressal Commission (NCDRC) has directed TATA Housing Development Pvt. Ltd. to refund entire amount deposited by complainan.....
Tags : NCDRC, Refund, Deficiency in Service
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Mad. HC: Refund Claim to Be Examined on Basis of Documents of Availment of ITC & Export of Products(05.02.2024)
Madras High Court has held that refund claim has to be examined and determined on the basis of documents pertaining to the availing of Input Tax Credi.....
Tags : Madras High Court, Input Tax Credit, Refund Claim
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Delhi High Court: Department Directed to Consider ITC Refund in Light of Circular Issued by CBIC(13.02.2024)
Delhi High Court has directed the department to consider refund of Input Tax Credit (ITC) in light of circular issued by Central Board of Indirect Tax.....
Tags : Delhi High Court, ITC Refund, CBIC
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CESTAT, Chennai: No Denial of Refund of Cenvat Credit for Premises Being Unregistered(24.02.2020)
Customs Excise and Service Tax Appellate Tribunal (CESTAT), Chennai has held that the refund of input Cenvat credit cannot be denied for the reasons o.....
Tags : Customs Excise and Service Tax Appellate Tribunal, Denial of Refund of Cenvat Credit
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Gujarat HC Permits to File Refund Application as Chilling and Packaging of Milk is Exempted(28.02.2020)
Gujarat High Court has permitted the Petitioner to file the refund application as chilling and packaging of milk is exempted under Goods and Service T.....
Tags : Gujarat High Court, Anticipatory Bail, Refund Application
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Telangana HC: Dispute Regarding Non-Refund of Money is Of Civil Nature(24.02.2022)
Telangana High Court has reiterated that the dispute regarding non-refund of money is of civil nature. For criminal prosecution under the offence of c.....
Tags : Telangana High Court, Non-Refund of Money
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Bombay HC: Telephonic/Email Communications No Substitute For In-Person Hearing(18.03.2021)
Bombay High Court has ruled that telephonic or email communications could not be a substitute for the right of a personal hearing in a Goods and Servi.....
Tags : Bombay High Court, GST Refund Claim
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Uttarakhand HC Stays Operation of Circular Inhibiting Refund Claims(24.01.2022)
Uttarakhand High Court has stayed the operation of a Circular issued by the Revenue Authorities, to the extent it inhibits refund claims for a period .....
Tags : Uttarakhand High Court, Refund Claims
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CDRC: Institute Conducting Physical Classes Can't Force Online Classes on Students(06.02.2023)
Delhi Consumer Dispute Redressal Commission while directing medical coaching institution to refund the entire advance fees paid by a student has held .....
Tags : Consumer Dispute Redressal Commission, Online Classes, Fees, Refund
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SC Issues Notice on Plea Seeking Full Refund for Flight Tickets Cancelled During Lockdown(27.04.2020)
Supreme Court has issued notice in a plea seeking appropriate directions to airlines for a full refund of the ticket amount in relation to all flights.....
Tags : Supreme Court, Refund for Flight Tickets
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NCDRC Directs Builder to Compensate Homebuyers for Delay in Refund of Maintenance Deposit(14.02.2022)
National Consumer Disputes Redressal Commission has ordered a refund of the refundable maintenance along with delay compensation at 6% for the Flat Ow.....
Tags : National Consumer Disputes Redressal Commission, Refund of Maintenance Deposit
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Finance Ministry Issues Directions to Clear Pending Income Tax Refunds(09.04.2020)
Finance Ministry has unveiled a raft of measures to ensure availability of cash in the system, including speeding up of held-up refunds worth Rs 18,00.....
Tags : Finance Ministry, Pending Income Tax Refunds
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Aviation Ministry Directs Airlines to Give Full Refund for Cancellation of Flight Tickets(17.04.2020)
Ministry of Civil Aviation has directed the airlines to give full refund to the customers seeking cancellation of the flight tickets booked, both dome.....
Tags : Ministry of Civil Aviation, Refund to Customers
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CESTAT, Ahmedabad: Interest of Only Refundable Duty Admissible under Section 11BB(20.04.2021)
Customs, Excises, Service Taxes Appellate Tribunal (CESTAT), Ahmedabad has held that the interest of only refundable duty is admissible under Section .....
Tags : Customs, Excises, Service Taxes Appellate Tribunal, Interest of Refundable Duty
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Delhi HC Directs CPC to Determine And Process Refund Due to LG Under a Rectification Order(02.03.2022)
Delhi High Court has directed the Central Processing Centre to determine and process the refund due to LG Electronics in accordance with the law afte.....
Tags : Delhi High Court, LG Electronics, Refund
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Allahabad HC: Refund Application Under GST Cannot be Rejected on Grounds of Delay(16.03.2022)
Allahabad High Court has observed that the refund application under the Goods and Service Tax (GST) cannot be rejected merely on the ground of delay.
Tags : Allahabad High Court, Refund Application Under GST
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Delhi HC: Can’t Deny Applications for ITC Refund on Mere Suspicion(13.03.2023)
Delhi High Court while directing Department to initiate a refund of Input Tax Credit (ITC) has held that applications for refund of ITC cannot be reje.....
Tags : Delhi High Court, Input Tax Credit, Refund
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Govt: NRIs Not Having Indian Bank Accounts to get Income Tax Refund in Foreign Bank Account(26.07.2017)
Government has said that Income Tax Refunds will be credited to Foreign Bank Account also for Non-Residents who is not having bank account in India.
Tags : Income Tax Refunds
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Madras High Court: Refund to be Granted Only to Person Who Paid Duty(20.05.2021)
Madras High Court has held that the refund be granted only to a person who paid duty if an ultimate consumer cannot be identified as the amount to be .....
Tags : Madras High Court, Refund
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CESTAT Directs Central Excise Dept. to Reconsider Refund of Cenvat Credit to Tata Consumer Products(14.03.2022)
Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore has directed the Central Excise Department to reconsider the refund of cenvat c.....
Tags : Customs, Excise and Service Tax Appellate Tribunal, Refund of Cenvat Credit , Tata Consumer Products
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ITAT, Dehradun: Interest on Income Tax Refund Not on Permanent Establishment Not Business Income(14.03.2022)
Income Tax Appellate Tribunal, Dehradun has ruled that interest on income tax refund received by a foreign enterprise is not effectively connected to .....
Tags : Income Tax Appellate Tribunal, Interest on Income Tax Refund
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Madras HC: Assessee to Claim Tax Refund Within 3 Years from Date of Payment(26.04.2022)
Madras High Court has observed that any tax collected without authority would indeed amount to unfair enrichment and the assessees must claim a tax re.....
Tags : Madras High Court, three years, tax refund
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CESTAT, Bangalore: Refund Can’t be Rejected for Non-Submission of Invoices by Original Authority(29.04.2022)
Customs, Excise & Service Tax Appellate Tribunal, Bangalore has ruled that refund can’t be rejected for non-submission of invoices before original aut.....
Tags : Customs, Excise & Service Tax Appellate Tribunal, invoices, refund
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Gujarat High Court: Pay Up Interest for Delay in Paying GST Refunds(05.08.2019)
Gujarat High Court has asked the authorities to pay interest for delay in paying GST refunds. The authorities were asked to pay the interest at the ra.....
Tags : Gujarat High Court, GST Refunds
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SC Stays All. HC Order That Directed Schools to Refund/Adjust 15% Fees Paid During Covid-19(05.05.2023)
Supreme Court has stayed Allahabad High Court’s order which had directed the schools in Uttar Pradesh to refund or adjust 15% of excess fees charged d.....
Tags : Supreme Court, Fees, Covid-19, Refund
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Del HC: It Would Discourage Litigants if Court Fees Not Refunded for Unadjudicated Lis(09.05.2023)
Delhi High Court has observed that a litigant will be discouraged to seek justice when refused to get refund of court fee in an unajdudicated lis and .....
Tags : Delhi High Court, Court Fees, Unadjudicated Lis, Refund
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Allahabad HC: Merely Because Refund is Due, Liability to Deposit Tax Can’t be Escaped(10.07.2024)
Allahabad High Court has held that merely because a refund is due to a registered dealer from assessment proceedings, liability of depositing tax unde.....
Tags : Allahabad High Court, Refund, Registered Dealer, Assessment Proceedings
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Bring ‘Order and Discipline’ in Granting Refunds: Bombay High Court Directs Tax Deptartment(16.10.2018)
Bombay High Court has directed income tax department to bring some order and discipline to granting refunds and also clarified that it is the duty of .....
Tags : Bombay High Court, Refund, Tax Department
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Delhi HC Directs CBSE to Consider Plea Seeking Refund of Exam Fee of Cancelled Board Examination(15.07.2021)
Delhi High Court has asked CBSE to consider as representation a petition for refund of fees collected by the authority for conducting class 12th Board.....
Tags : Delhi High Court, Refund of Exam Fee of Cancelled Board Examination
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Gurugram Court rejects Bail Application of 2 CAs’ in Gurugram GST Refund Fraud Case(24.05.2022)
ACJM, Gurugram has rejected the bail applications filed by two Chartered Accountants in the recent GST refund fraud case.
Tags : ACJM, Bail, Chartered Accountant, GST Refund
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CESTAT: Refund of Excess Duty Paid Can’t be Denied for Non-Option of Provisional Assessment(25.05.2022)
Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad has held that the refund of excise duty paid in excess cannot be rejected solel.....
Tags : CESTAT, Refund, Excise, Assessee
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Delhi Court Refuses Bail to CA, Accused of Making Forged Certificates to Claim GST Refund(27.05.2022)
Patiala House Court has refused to grant bail to the CA who is accused of preparing forged certificates for bogus companies claiming GST refunds.
Tags : Patiala House Court, GST Refund, CA, Forged
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SC Allows Airlines & Stakeholders to File Reply to Centre's Proposals on Flight Tickets(10.09.2020)
Supreme Court has granted 10 days to airlines and other stakeholders to file their reply to the Centre's affidavit stating that tickets booked by pass.....
Tags : Supreme Court, Refund of Flight Tickets
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CESTAT, Bangalore Allows Refund of Cenvat Credit as Transition Merely an Error(05.07.2021)
Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Bangalore has allowed the refund of cenvat credit as the transition of refund amount mer.....
Tags : Customs, Excise, and Service Tax Appellate Tribunal, Refund of Cenvat Credit
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CBDT Extends Time to Process Refunds in Non-Scrutiny Cases for Assessment Year 2017-18(07.07.2021)
Central Board of Direct Taxes has extended the time for processing refunds in non-scrutiny cases for assessment year 2017-18 up to 30th September, 202.....
Tags : Central Board of Direct Taxes, Process Refunds in Non-Scrutiny Cases for Assessment Year 2017-18
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SC: Refund Claim Cannot be Entertained unless Order of Assessment or Self-Assessment is Changed(20.09.2019)
Supreme Court has ruled that the claim for refund under Section 27 of the Customs Act, 1962 cannot be entertained unless the order of assessment or se.....
Tags : SC, Refund Claim
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Judgments
Incidence of duty in two Enactments independent to each other and one duty can be levied without other(24.08.2016)
Notification No. 37 of 1996 dated 23.7.1996, issued by Government pursuant to trade treaty whereby specified goods in Notification when imported into .....
Tags : Special additional duty, Refund, Entitlement
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For every kind of refund, time limit as prescribed under Section 11B of Central Excise Act, 1944 is applicable(30.01.2017)
In facts of present case, Appellant is a 100% EOU engaged in manufacture and export of pharmaceutical products issued with private bonded warehouse an.....
Tags : Refund, Eligibility, Time bar
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Refund application beyond period specified could not be entertained unless refund was a consequence of declaration of provision as unconstitutional(23.09.2016)
Appellant had imported Heavy Melting Steel Scrap. Appellant committed inadvertent mistake and paid excess amount in respect of Bills of Entry. Present.....
Tags : Refund, Time Barred, Grant
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If Appellant has discharged appropriate Sales Tax/VAT for sale of goods imported by them, than refund claimed by them cannot be denied(25.07.2017)
Facts of case are that, Appellant had filed a refund claim in terms of Notification No. 102/2007-Cus.: MANU/CUST/0175/2007 dated 14th.....
Tags : Refund claim, Denial, Validity
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In making refunds claims, an assessee is bound within four corners of Statute and period of limitation prescribed in Central Excise Act and Rules framed therein(06.09.2018)
The Appellants are engaged in the manufacture and export of Leather Footwear. They were paying service tax on 'reverse charge basis', in respect of se.....
Tags : Refund, Denial, Validity
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In absence of statutory provisions, no inherent powers of Court exists to condone delay(25.10.2018)
In facts of present case, the Assessee, had filed a refund claim under special refund mechanism as provided for under the exemption Notification No. 1.....
Tags : Refund claim, Grant, Validity
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Refund shall be effected on production of necessary documents of evidences(27.06.2017)
Present appeal is against impugned order dated 11.1.2016 passed by Commissioner of Customs (A) whereby Commissioner (A) set aside the Order-in-Origina.....
Tags : Refund, Eligibility, Document, Production
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Arbitration clause in Agreement does not bar jurisdiction of Consumer Fora to entertain Complaint(21.05.2019)
The brief facts in present case are that the Complainant, lured by the rosy representation of the officials of the Developer and the promise of posses.....
Tags : Service, Deficiency, Refund, Entitlement
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Refund claim cannot be entertained unless order of assessment is modified(18.09.2019)
Present appeals have been preferred by the Assessees as well as by the Union of India aggrieved by the judgment and order passed by the High Courts an.....
Tags : Assessment, Refund claim, Maintainability
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A person deprived of using legitimately entitled money has a right to be compensated for the deprivation by way of interest, compensation or damages(26.12.2019)
The Review Petitioner, Power Grid Corporation of India Ltd., has filed the present Review Petition under Section 94 of the Electricity Act, 2003 read .....
Tags : Refund, Bank Guarantee, Direction
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Refund claim cannot be withheld on mere basis that, a notice has been issued under Section 143(2) of IT Act(27.07.2020)
Present writ petition under Article 226 of the Constitution of India, 1950 seeks mandamus for directing the Respondent to grant refund as determined u.....
Tags : Pending Assessment, Refund, Entitlement
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Acceptance of the offer must be absolute and unqualified and cannot be conditional(05.01.2021)
Present appeal is against a common Judgment and Order passed by the High Court confirming a Judgment and Order of the Additional Senior Civil Judge, a.....
Tags : Refund, Earnest Deposits, Entitlement
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Parties who privately agree to settle their dispute outside the modes contemplated under Section 89 of the CPC are also entitled to refund of Court fees(17.02.2021)
Present special leave petitions arise out of judgment of the High Court. By the impugned judgment, the High Court allowed Petitions filed by the Respo.....
Tags : Court fees, Refund, Entitlement
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Authority has complete jurisdiction to decide complaint in regard to non-compliance of obligations by the promoter(05.02.2019)
A complaint was filed under Section 31 of the Real Estate (Regulation and Development) Act, 2016 read with rule 28 of the Haryana Real Estate (Regulat.....
Tags : Delayed possession, Refund, Entitlement
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Refund cannot be denied, when all conditions of the notification are fulfilled(05.04.2021)
In present matter, Appellant has filed refund applications seeking refund of 4% Additional Customs duty as per Notification No. 102/2007-Cus. dated 14.....
Tags : Refund, Recovery, Validity
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If Refund is delayed by three months after filling Application for Refund, claimant becomes eligible to get interest(01.04.2021)
The Appellant has filed present Appeal against the impugned order-in-appeal passed by the Commissioner (Appeals), CGST and Central Excise, wherein SAD.....
Tags : Refund, Interest, Entitlement
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Refund claim cannot be converted into rebate claim without following prescribed procedure(15.05.2017)
In facts of present case, Appellants are engaged in manufacture of excisable goods falling under Chapter Heading 7308 90 90 of Central Excise Tariff A.....
Tags : Refund, Entitlement, Procedure, Compliance
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An assessee is bound within four corners of the statute and the period of limitation prescribed in Excise Act and Rules in refund claims before the Departmental Authorities(16.03.2021)
The Applicant was engaged in manufacturing of "Galvanized Transmission & Communication Tower Parts". The Appellant filed a refund claim amounting to R.....
Tags : Refund, Eligibility, Time period
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State cannot enrich itself unjustly, when no duty was liable to be paid by Appellant(16.08.2021)
The Appellant is engaged a manufacture of Galvanized Transmission and Communication Tower Plants. A refund claim for an amount of Rs.2,01,262 was file.....
Tags : Refund, Time bar, Eligibility
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Even in absence of specific letter for payment of duty under protest, the payment of duty for which refund sought can be treated under protest(02.12.2021)
The issue involved in the present case is that whether the Appellant's refund claim is hit by limitation and whether in absence of any specific letter.....
Tags : Duty, Payment, Refund
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Failure of a builder to obtain occupation certificate is a deficiency in service under Consumer Protection Act, 1986(11.01.2022)
The appeal arises from a judgment and order of the National Consumer Disputes Redressal Commission. The complaint was filed by the Appellant for refun.....
Tags : Refund, Complaint, Maintainability
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Refund claim cannot be rejected merely because service provider has not mentioned registration number in invoices(04.06.2020)
The brief facts of the case are that, the Appellant is a merchant exporters engaged in the business of export of goods. The Appellant originally filed.....
Tags : Refund, Denial, Legality
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Date of filing of refund application needs to be taken for grant of interest(05.04.2022)
The issue involved is whether the Appellant is entitled for interest in respect of the refund claim already granted. The brief facts of the case are t.....
Tags : Refund, Interest, Grant
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Statute provides for mandatory payment of interest and there is no discretionary power with the Revenue Authority in the matter of interest(25.05.2022)
The issue involved in present appeal is whether the Commissioner (Appeals) has rightly rejected the claim of interest, on the grant of belated refunds.....
Tags : Refund, Interest, Entitlement
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Once it is proved that, debit/credit note have been acted upon and the incidence of duty earlier passed on, have been neutralised, refund would be admissible(04.07.2022)
The issue in present appeal is whether the refund claim filed by the Appellant for excess duty paid due to price revision with retrospective effect, w.....
Tags : Duty, Refund, Entitlement
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A refund can be claimed by a person who has borne the incidence of tax(05.09.2022)
Appellant has filed present Appeal to assail the order passed by the Commissioner (Appeals), by which the order passed by the adjudicating authority r.....
Tags : Refund claim, Rejection, Legality
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Any amount deposited during investigation has to be treated as pre-deposit and the same is neither hit by limitation nor by unjust enrichment(27.09.2022)
The issue involved in present appeal is whether the Court below have erred in reducing the amount of refund, which was in the nature of pre- deposit, .....
Tags : Pre-deposit, Refund, Interest
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Presumption of due service arises, when 'Notice' is sent to the proper and correct address(25.01.2023)
The 'Appellant' / 'Bank' has preferred the instant Comp. App. before present 'Tribunal' as an 'Aggrieved Person' being dissatisfied with the 'impugned.....
Tags : Direction, Refund, Notice
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Any person claiming refund of any duty is to make an application before the expiry of one year from the date of payment of such duty or interest(28.08.2023)
Present Petition impugns the rejection of a refund claim of Rs. 38,90,832 vide order passed by the Respondent no.3-Assistant Commissioner of Customs, .....
Tags : Refund claim, Rejection, Legality
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Extra Duty Deposit be refunded without filing of refund claim(26.07.2022)
Present appeal has been filed by China Steel Corporation India Pvt Ltd against denial of refund of Extra Duty Deposit paid by them in terms of CBEC Ci.....
Tags : EDD, Refund, Grant
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When agreement is for sale of immovable property on which stamp duty is paid and the document is registered under the Registration Act, extended period of two years would be applicable(10.10.2023)
Present petition under Article 226/227 of the Constitution of India, 1950 is filed challenging the order whereby refund of Rs.19,725 being the stamp d.....
Tags : Refund, Entitlement, Time-period
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Where the payment made during search is not voluntary, the taxpayer is required to be refunded said deposits(05.12.2023)
The Petitioner has filed the present petition principally challenging the search / inspection conducted at his business premises under Section 67(1) o.....
Tags : Search, Legality, Refund
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Legitimate right to seek refund cannot be foreclosed on account of technical glitches(22.12.2023)
The Petitioner has filed the present petition, aggrieved by the denial of refund of unutilised input tax credit (ITC) accumulated in respect of the Go.....
Tags : Refund, Denial, Legality
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Any sum by way of any discount or rebate shall be deducted and shall not be included in sale price(23.02.2018)
The Appellant-Assessee manufactures cylinders for storage of Liquefied Petroleum Gas (LPG). At the relevant time, the entire production was for supply.....
Tags : Refund, Denial, Validity
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Assessing Officer has no authority to withhold the refund on ground that, assessee has filed belated return or invalid return(17.11.2023)
In facts of present case, the assessee is a religious Trust duly registered under Section 12A of the Income Tax Act,1961. The Assessing Officer found .....
Tags : Assessment, Refund, Entitlement
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Assessee is deemed to have passed on the full incidence of service tax refund to the service receiver unless the contrary is proved(21.03.2024)
The Appellant has assailed the order-in-appeal, whereby the rejection of the refund claim on the ground of unjust enrichment in terms of Section 11 B .....
Tags : Refund, Rejection, Legality
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A person cannot be made to wait indefinitely for possession of flat allotted and is entitled to seek refund of amount paid(02.04.2020)
The Appellant-Builder launched a residential project by the name “Araya Complex” in Sector 62, Golf Course Extension Road, Gurugram. The Respondent- F.....
Tags : Refund, Interest, Entitlement
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A person cannot be made to wait indefinitely for possession of flat allotted and is entitled to seek refund of amount paid(02.04.2019)
The Appellant-Builder launched a residential project by the name “Araya Complex” in Sector 62, Golf Course Extension Road, Gurugram. The Respondent- F.....
Tags : Refund, Interest, Entitlement
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When documents established that goods imported co-relates with the invoices, refund should not be denied on some minor variation in describing goods(04.04.2024)
In facts of present case, the Appellant filed refund claim for refund of Special Additional Duty paid by them at the time of import of goods as under .....
Tags : Refund claim, Denial, Legality
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Department must adhere to the timeline for refund stipulated under Section 38(3) of the Delhi Value Added Tax Act(01.05.2024)
The issue for consideration is whether the timeline for refund under Section 38(3) of the Delhi Value Added Tax Act, 2004 must be mandatorily followed.....
Tags : Refund, Direction, Legality
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TDSAT dismisses Loop Telecom’s petition for refund of UAS licence fee(16.09.2015)
The TSDAT rejected a petition by Loop Telecom for the refund of monies paid by it towards the grant of Unified Access Licences in 2008. Given that the.....
Tags : Uas, licence, loop, refund
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Refund of stamp duty should not be denied on mere technicalities(17.05.2024)
The instant appeal is directed against the judgment and order impugned passed by the High Court whereby the High Court, dismissed the Appellant's dema.....
Tags : Stamp duty, Refund, Entitlement
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In absence of any allegation of fraud or collusion, CA certificate is sufficient to grant the refund claim(25.06.2024)
Issue in the present appeal is regarding refund of Special Additional Duty paid on import of goods. The Appellant had re-imported goods and it was cle.....
Tags : Refund, Denial, Legality
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Assessee who is eligible for cenvat credit and unable to take the credit due to CGST regime after 1st July, 2017 shall be eligible for the cash refund(14.05.2024)
The issue involved in the present case is that whether the appellant is eligible to claim refund of CVD and SAD in respect of payment of custom duty f.....
Tags : Duty, Refund, Eligibility
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Rule 5 of Cenvat Credit Rules, 2004 will be applicable for the export of services prior to 14th March 2006(16.07.2024)
The appellant filed refund claims under Rule 5 of the Cenvat Credit Rules, 2004 read with Notification No. 5/2006-CE (NT) dated March 14, 2006. These .....
Tags : Cenvat Credit, Refund, Applicability
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Refund claimed after one year is time barred in terms of provisions of Section 11B of Central Excise Act(22.08.2022)
In facts of present case, the refund is filed for the excess payment of the Service Tax after period of 1 year. The refund was rejected on the ground .....
Tags : Refund, Provision, Time barred
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No demand of duty amount can be confirmed without issuing show cause notice and following the procedure prescribed under Section 11A of the Central Excise Act(06.12.2023)
The present appeal is directed against the impugned order passed by the Commissioner (Appeals) deciding two appeals of the Appellant whereby the Commi.....
Tags : Refund claim, rejection, Legality
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Exemption available to GTA service for transport of 'agricultural produce' cannot cover the transport of cut wood of trees(19.02.2018)
In instant case, the Respondents are engaged in the manufacture of MDF, particle boards, wooden flooring, etc. They are registered with the Department.....
Tags : Refund, Grant, Validity
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Refund of accumulated Cenvat Credit is allowable on export of goods, even if, they are exempted from payment of Central Excise Duty(20.05.2024)
Present appeal has been filed by Kancor Ingredients Limited against Order-in-Appeal passed by the Commissioner (Appeals) CGST, Noida. The learned Comm.....
Tags : Cenvat Credit, Refund, Eligibility
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In absence of proof of delivery, the presumption of service of notice is not sustainable(25.06.2021)
The Appellant filed refund claim for Rs.34,42,038. The refund sanctioning authority vide order-in-original sanctioned the refund for Rs. 34,42,218 to .....
Tags : Refund, Notice, Service thereto
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