Dept Cannot Consider Refund Claim Unless It Specifies Which Notification And Provision It Has Been Sought Under: CESTAT
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1 month, 2 weeks ago

Dept Cannot Consider Refund Claim Unless It Specifies Which Notification And Provision It Has Been Sought Under: CESTAT

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The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that the department cannot consider a refund claim unless it is specified under which notification and provision the same has been sought. The Bench of Somesh Arora has observed that, “The lapse of non-filing of refund under proper notification separately for June 2013 cannot be termed as mere procedural lapse. The Tribunal observed that the lapse of non-filing of refund under proper notification separately for June 2013 cannot be termed as mere procedural lapse. Same is clearly a lapse which cannot be termed as mere procedural lapse since the requirement to file refund claim as per the statutory provision, under Finance Act, 1994 is a requirement having its own ramifications of limitation and fulfilment of conditions of Notification No.

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History of this topic

Adjustment Of Refund Against Confirmed Demand During Pendency Of Appeal Amounts To Coercive Recovery: CESTAT
1 month, 2 weeks ago

Adjustment Of Refund Against Confirmed Demand During Pendency Of Appeal Amounts To Coercive Recovery: CESTAT

Live Law  

The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that adjustment of refund against a confirmed demand during the pendency of an appeal amounts to coercive recovery. Regarding the adjustment of the amount from the total refund sanctioned to the assessee, the bench of S.S. Garg and P. Anjani Kumar found that the “Adjudicating Authority has …

'Activity Did Not Involve Any Manufacturing, Central Excise Duty Was Collected Illegally': CESTAT Orders Refund
1 month, 2 weeks ago

'Activity Did Not Involve Any Manufacturing, Central Excise Duty Was Collected Illegally': CESTAT Orders Refund

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has granted a refund along with interest, despite the absence of a statutory provision for interest under central excise laws at the relevant time. Subba Rao has observed that “the amount collected by way of Central excise duty was illegal as the activity itself did not involve any …

Prescribed Time Limit For Filing Refund Application Cannot Be Disregarded Merely Because Tax Was Collected Without Legal Authority: CESTAT
1 month, 3 weeks ago

Prescribed Time Limit For Filing Refund Application Cannot Be Disregarded Merely Because Tax Was Collected Without Legal Authority: CESTAT

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that the prescribed time limit for filing a refund application cannot be disregarded merely because the tax was collected without legal authority. The Bench of Justices Dilip Gupta and P. V. Subba Rao has observed that “the appellant cannot be permitted to claim a refund of …

Exporter Can't Be Denied Interest On Refund U/S 56 Of CGST Act For Period Of Delay Attributable To Revenue Dept: Bombay High Court
4 months ago

Exporter Can't Be Denied Interest On Refund U/S 56 Of CGST Act For Period Of Delay Attributable To Revenue Dept: Bombay High Court

Live Law  

The Bombay High Court recently clarified that an exporter is entitled to interest u/s 56 of the CGST Act for the period starting from the expiry of 60 days from the date of filing the shipping bill up to the date of grant of refund, although during the interregnum, the exporter's name was red flagged on the Customs' portal. The …

Recovery Provisions Of Central Excise Act Are Not Applicable To Service Tax: Chandigarh CESTAT
8 months, 3 weeks ago

Recovery Provisions Of Central Excise Act Are Not Applicable To Service Tax: Chandigarh CESTAT

Live Law  

The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that recovery provisions of the Central Excise Act are not applicable to service tax.The bench of S. S. Garg, while upholding the rejection of the refund on account of education cess and Secondary & Higher education cess, held that the refund cannot be appropriated. The Chandigarh Bench …

Mere Challenging Tribunal's/High Court's Order Before Supreme Court Not Valid Ground To Ignore Tribunal's Order, Unless Stayed: CESTAT
9 months, 3 weeks ago

Mere Challenging Tribunal's/High Court's Order Before Supreme Court Not Valid Ground To Ignore Tribunal's Order, Unless Stayed: CESTAT

Live Law  

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that mere filing of an appeal to challenge the order of the Tribunal or the High Court before the Apex Court is not really a valid ground to ignore or disregard the orders of the Tribunal, unless and until the same are stayed, suspended, or finally set …

CESTAT Directs Excise Duty Refund To IOCL Paid Under Protest
1 year, 6 months ago

CESTAT Directs Excise Duty Refund To IOCL Paid Under Protest

Live Law  

The Ahmedabad bench of the Customs, Excise, and Service Tax Appellate Tribunal has directed the excise duty refund to Indian Oil Corporation Ltd. paid under protest.The bench of Ramesh Nair and Raju has observed that the appellant, IOCL, had paid the duty on the behest of the audit objection, which itself is a payment of duty under. The Ahmedabad bench …

Delhi High Court Limits Adjustment Of Tax Refunds Against Disputed Demands At 20%
1 year, 6 months ago

Delhi High Court Limits Adjustment Of Tax Refunds Against Disputed Demands At 20%

Live Law  

The Delhi High Court has limited the adjustment of tax refunds against disputed demands to 20%.The bench of Justice Rajiv Shakdher and Justice Girish Kathpalia has observed that the action of the AO in adjusting the refund due to the petitioner/assessee for AY 2022–23 against the disputed demands for AYs 2011–12, 2012–13, and 2014–15 was not only hasty but was …

Mere Pendency Of An Appeal Would Not Detract From The Excise Duty Refund Demand: Delhi High Court
1 year, 8 months ago

Mere Pendency Of An Appeal Would Not Detract From The Excise Duty Refund Demand: Delhi High Court

Live Law  

The Delhi High Court has held that the mere pendency of an appeal or an order of stay that may operate would not detract from the obligation of any person claiming a refund to make an application within the period prescribed and computed with reference to the "relevant date". The Central Excise Department asserted that, in light of the plain …

Self-Assessment Of Assessee Not Rendered Malafide Merely Because It Was Based On A CETSTAT View Which Was Later Overturned : Supreme Court
1 year, 8 months ago

Self-Assessment Of Assessee Not Rendered Malafide Merely Because It Was Based On A CETSTAT View Which Was Later Overturned : Supreme Court

Live Law  

The Supreme Court has upheld the decision of the Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal by holding the demand for differential excise duty raised against the assessee, M/s Reliance Industries Ltd, as time barred. The bench of Justices Krishna Murari and Bela M. Trivedi held that during the relevant period in consideration, i.e., September 2000 …

Interest On Delayed Service Tax Refund Payable On Expiry Of 3 Months From Application: CESTAT
1 year, 9 months ago

Interest On Delayed Service Tax Refund Payable On Expiry Of 3 Months From Application: CESTAT

Live Law  

The Chandigarh Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that interest on delayed service tax refunds is payable on the expiration of 3 months from the date of application.The bench of S. S. Garg has observed that under Section 11BB of the Act, interest is payable after the expiration of 3 months from the date …

Refund Cannot Be Denied To Any Person Who Has Borne The Incidence Of Tax: CESTAT
1 year, 10 months ago

Refund Cannot Be Denied To Any Person Who Has Borne The Incidence Of Tax: CESTAT

Live Law  

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that a refund cannot be denied to any person who has borne the incidence of tax.The bench of Justice Dilip Gupta and Hemambika R. Priya has observed that Rajasthan Housing Board has also deducted the service tax payable by them by reverse charge mechanism from. The …

Department Has No Right To File Revision Application In Case Of Refund Of Service Tax On Export Of Services: CESTAT
1 year, 10 months ago

Department Has No Right To File Revision Application In Case Of Refund Of Service Tax On Export Of Services: CESTAT

Live Law  

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that the department has no right to file a revision application in case of refund or rebate of service tax on the export of services since no such provision has been made for Revenue to file a revision application.The bench of S. K. Mohanty and M. …

Rule 5 Of Cenvat Credit Rules, 2004 Cannot Be Invoked To Sanction The Refund Of Unutilized Cenvat Credit Lying With The Assessee: CESTAT
1 year, 10 months ago

Rule 5 Of Cenvat Credit Rules, 2004 Cannot Be Invoked To Sanction The Refund Of Unutilized Cenvat Credit Lying With The Assessee: CESTAT

Live Law  

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal has observed that Rule 5 of the Cenvat Credit Rules, 2004 cannot be invoked to sanction the refund of unutilized cenvat credit lying with the assessee.The bench of Rachna Gupta has observed that despite the fact that manufacturing was closed in the financial year 2016–2017 and the appellant. …

Procedural Lapse Cannot Be The Basis To Deny Service Tax Refund, Defeating The Object Of SEZ: CESTAT
1 year, 11 months ago

Procedural Lapse Cannot Be The Basis To Deny Service Tax Refund, Defeating The Object Of SEZ: CESTAT

Live Law  

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that the beneficial object of establishing the SEZ tax-free, without any burden of duties, means that the procedural lapse, if any, cannot be the basis to deny the refund. 12/2013-ST dated July 1, 2013, the appellant filed two applications in Form A-4 claiming a refund of …

Cenvat Credit Available On Books Of Account Cannot Be Rejected Without Following Due Procedure: CESTAT
1 year, 11 months ago

Cenvat Credit Available On Books Of Account Cannot Be Rejected Without Following Due Procedure: CESTAT

Live Law  

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that unless CENVAT Credit availed by the appellant has not been recovered by way of the issue of a show cause notice invoking Rule 14 of the CENVAT Credit Rules, 2004, CENVAT Credit available on the books of account cannot be rejected when it is accumulated …

Service Tax Refund Can’t Be Denied On Input Services Wholly Consumed Within SEZ: CESTAT
2 years, 1 month ago

Service Tax Refund Can’t Be Denied On Input Services Wholly Consumed Within SEZ: CESTAT

Live Law  

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that service tax refunds cannot be denied on input services that are wholly consumed within the SEZ.The bench of Ajay Sharma has observed that Section 26 of the SEZ Act, 2005 specifically provides that all services imported into the SEZ to carry out authorized operations in …

CBEC Not Empowered To Modify the Scope of Exemption Notification issued by the Central Government: CESTAT
2 years, 3 months ago

CBEC Not Empowered To Modify the Scope of Exemption Notification issued by the Central Government: CESTAT

Live Law  

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that the Central Board of Excise and Customs is not empowered to modify the scope of an exemption notification that the Central Government has issued.The two-member bench of Rachna Gupta and P.V. The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal has held …

Services Of Business Promotion/Support And Marketing Service Do Not Qualify As Intermediary Service: CESTAT
2 years, 4 months ago

Services Of Business Promotion/Support And Marketing Service Do Not Qualify As Intermediary Service: CESTAT

Live Law  

The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the services of business promotion, support, and marketing do not qualify as intermediary services.The bench of S. S. Garg and P. Anjani Kumar has observed that the place of provision of business promotion service shall be the location of the recipient. The Chandigarh Bench of Customs, …

Benefit Of Abatement Notification Can't Be Denied Merely For Mismatch In Quantum Of Purchase: CESTAT
2 years, 4 months ago

Benefit Of Abatement Notification Can't Be Denied Merely For Mismatch In Quantum Of Purchase: CESTAT

Live Law  

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal has ruled that the benefit of abatement notification cannot be denied solely because of a difference in the amount of purchase shown in the profit and loss account and invoices.The two-member bench of Ramesh Nair and Raju has observed that Notification No. The Ahmedabad Bench of the Customs, …

CESTAT Allows Interest On Custom Duty Refund From Deposit Date To Refund Date
2 years, 6 months ago

CESTAT Allows Interest On Custom Duty Refund From Deposit Date To Refund Date

Live Law  

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal has allowed the 12% interest on custom duty refund from the deposit date to the refund date. The bench of Anil Choudhary has observed that the amount of deposit made during investigation or audit becomes pre-deposit ipso facto upon contest of the dispute or filing of the appeal, and …

Retracted Statement Cannot Simply Be Brushed Aside : CESTAT
2 years, 7 months ago

Retracted Statement Cannot Simply Be Brushed Aside : CESTAT

Live Law  

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that the contents of the retracted statement cannot simply be brushed aside to conclude that the assessee/appellant has indulged in the activity of undervaluation of goods. The appellant submitted that there was no inordinate delay in filing the retraction statement inasmuch as copies of the statements …

Income Tax Dept. Can't Withhold Refunds In Mechanical And Routine Manner: Delhi High Court
2 years, 7 months ago

Income Tax Dept. Can't Withhold Refunds In Mechanical And Routine Manner: Delhi High Court

Live Law  

The Delhi High Court has held that an order under Section 241A of the Income Tax Act cannot be passed in a mechanical and routine manner. The refunds cannot be withheld just because the notice under Section 143 has been issued and the department wants to verify the claim for deduction under Section 10AA of the Income Tax Act. Accordingly, …

Limitation Period Is Not Applicable On Refund Of Service Tax Wrongly Paid: Karnataka High Court
2 years, 8 months ago

Limitation Period Is Not Applicable On Refund Of Service Tax Wrongly Paid: Karnataka High Court

Live Law  

The Karnataka High Court bench of Justice P.S. Dinesh Kumar and Justice Anant Ramanath Hedge has held that the limitation period is not applicable to a refund of service tax wrongly paid. Subsequently, the assessee learnt that it was not liable to pay service tax on the export of services in terms of Chapter-V of the Finance Act, 1994. The …

CESTAT Ahmedabad Strikes Down Appropriation Of Penalty And Interest Amount During Pendency Of Appeal
2 years, 8 months ago

CESTAT Ahmedabad Strikes Down Appropriation Of Penalty And Interest Amount During Pendency Of Appeal

Live Law  

The Ahmedabad Bench of CESTAT has struck down the appropriation of penalty and interest amount from the assessee's sanctioned rebate claim, which was made by the revenue department during the pendency of the appeal filed by the assessee before the CESTAT. The Single Bench of Judicial Member Ramesh Nair held that since the assessee had paid the entire amount of …

No Limitation Applicable For Refund Amount Lying With Dept. Having The Nature Of Revenue Deposit: CESTAT
2 years, 9 months ago

No Limitation Applicable For Refund Amount Lying With Dept. Having The Nature Of Revenue Deposit: CESTAT

Live Law  

The Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal consisting of Anil Choudhary has ruled that the limitation applicable for refund amount lies with the department having the nature of revenue deposit. As per section 102 of the Finance Act, 1994, no service tax can be levied or collected for the period commencing from the 1st day …

Claim Of Refund And Interest Shall Be Dealt Under The Existing Law On Central Excise And Not As Per CGST Act. Punjab & Haryana High Court Rejects The Plea Of Revenue
2 years, 11 months ago

Claim Of Refund And Interest Shall Be Dealt Under The Existing Law On Central Excise And Not As Per CGST Act. Punjab & Haryana High Court Rejects The Plea Of Revenue

Live Law  

The Punjab and Haryana High Court has held that the revenue department cannot take the plea of transfer of jurisdiction due to GST regime against assessee's claim for refund of central excise duty and interest. The Bench, consisting of Justices Ajay Tewari and Pankaj Jain, ruled that the Income Tax Act, 1961 and Central Excise Act, 1944 are pari materia …

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