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 the assessee is entitled to interest as per law from the date of deposit till the date of refund. It was observed that, as per Section 27A, interest is payable from the end of three months from the date of application of refund and allowed interest on refund on the amount of Rs.12,85,013, observing that the appellant was not entitled to interest on the amount adjusted towards fine. The court held that the appellant is entitled to a grant of interest under Section 129EE of the Customs Act for the period from the date of deposit till the date of refund.

Appeal Customs Interest Date Custom Deposit Refund Appellant Cestat Allows  interest  customs  duty  till  custom  refund  allowed  cestat  allows  appeal  appellant  deposit  entitled  date

History of this topic

Amount Deposited As Service Tax If Refundable, Should Not Be Treated As Pre-Deposit U/S 35F Central Excise Act: CESTAT
1 week, 6 days ago

Amount Deposited As Service Tax If Refundable, Should Not Be Treated As Pre-Deposit U/S 35F Central Excise Act: CESTAT

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that the amount deposited as service tax, if refundable, should not be treated as pre-deposit under Section 35F of Central Excise Act, 1944. Merely because such adjustment is made, the amount paid as service tax or fine or penalty does not become pre-deposit under section 35F” …

'Extra Duty Deposit' Different From Customs Duty, Limitation For Seeking Refund U/S 27 Of Customs Act Is Inapplicable: Delhi High Court
3 weeks, 1 day ago

'Extra Duty Deposit' Different From Customs Duty, Limitation For Seeking Refund U/S 27 Of Customs Act Is Inapplicable: Delhi High Court

Live Law  

The Delhi High Court has held that an Extra Duty Deposit does not constitute a payment in the nature of customs duty under the scope of Section 27 of the Customs Act, 1962 and thus, the period of limitation for seeking a refund of customs duty under the provision would not apply qua EDD. Petitioner relied on the Department's Circular …

Adjustment Of Refund Against Confirmed Demand During Pendency Of Appeal Amounts To Coercive Recovery: CESTAT
1 month, 3 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 …

Dept Cannot Consider Refund Claim Unless It Specifies Which Notification And Provision It Has Been Sought Under: CESTAT
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1 month, 3 weeks ago

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

Live Law  

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 …

'Activity Did Not Involve Any Manufacturing, Central Excise Duty Was Collected Illegally': CESTAT Orders Refund
1 month, 3 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, 4 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 …

Delhi High Court Disallows Income Tax Dept From Adjusting Stayed Demand Towards Previous Refund Due To Nokia
3 months, 1 week ago

Delhi High Court Disallows Income Tax Dept From Adjusting Stayed Demand Towards Previous Refund Due To Nokia

Live Law  

Granting relief to telecom equipment company Nokia, the Delhi High Court disallowed the Income Tax Department from adjusting the outstanding demand raised against the company, towards a previous refund due to it. A division bench of Justices Vibhu Bakhru and Swarana Kanta Sharma pointed towards stay of recovery proceedings and said, “there is no allegation that the petitioner is alienating …

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, 1 week 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 …

Delhi VAT Act | Authorities Must Strictly Follow Time Limit To Process & Issue Refunds : Supreme Court
10 months, 3 weeks ago

Delhi VAT Act | Authorities Must Strictly Follow Time Limit To Process & Issue Refunds : Supreme Court

Live Law  

In a recent decision, the Supreme Court held that the department must mandatorily adhere to the time limit for processing and issuing the refunds under Section 38 of the Delhi Value Added Tax Act, 2004. “The language of Section 38 is mandatory and the department must adhere to the timeline stipulated therein to fulfill the object of the provision, which …

Cenvat Credit Rules, 2004 And Central Excise Act, 1944 Lack Provision To Allow Cash Refund Of Cess Lying In Cenvat Credit Balance: CESTAT
10 months, 3 weeks ago

Cenvat Credit Rules, 2004 And Central Excise Act, 1944 Lack Provision To Allow Cash Refund Of Cess Lying In Cenvat Credit Balance: CESTAT

Live Law  

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal has held that Cenvat Credit Rules, 2004 and Central Excise Act, 1944 lacks provision to allow cash refund of cesses lying in cenvat credit balance.The bench of Rachna Gupta and P.V. The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal has held that Cenvat Credit Rules, 2004 …

Delhi High Court Directs GST Dept. To Pay 6% Interest For Delayed IGST Refund
1 year ago

Delhi High Court Directs GST Dept. To Pay 6% Interest For Delayed IGST Refund

Live Law  

The Delhi High Court has directed the GST department to pay 6% interest on delayed IGST refund.The bench of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja has observed that Section 56 of the CGST/DGST Act deals with the interest on delayed refunds. The Delhi High Court has directed the GST department to pay 6% interest on delayed IGST refund. It …

Period Spent In Disposal Of Appeal Before CESTAT Shall Not Be Counted Towards Period Stipulated Under Section 28 (9) Of Customs Act: Delhi High Court
1 year, 1 month ago

Period Spent In Disposal Of Appeal Before CESTAT Shall Not Be Counted Towards Period Stipulated Under Section 28 (9) Of Customs Act: Delhi High Court

Live Law  

The Delhi High Court has held that the period spent in the disposal of the appeal before the CESTAT, i.e., between the filing and the final order being passed, shall not be counted towards the period stipulated under Section 28 of the Customs Act.The bench of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja has observed that the Tribunal has already …

Indirect Tax Cases Weekly Round-Up: 04 To 10 February 2024
1 year, 1 month ago

Indirect Tax Cases Weekly Round-Up: 04 To 10 February 2024

Live Law  

Supreme Court Customs Act | Claimant Entitled To Interest On Delayed Return Of The 'Duty Drawback' : Supreme Court UNION OF INDIA AND ORS. Madras High Court Case Title: M/s.Supreme Paradise Versus Assistant Commissioner Citation: 2024 LiveLaw 61 The Madras High Court has held that a discount linked to the subsidy alone can form part of the “transaction value.” Case …

Delhi High Court Directs Dept. To Consider ITC Refund In Light Of CBIC Circular Extending Benefit Of Exclusion Period
1 year, 1 month ago

Delhi High Court Directs Dept. To Consider ITC Refund In Light Of CBIC Circular Extending Benefit Of Exclusion Period

Live Law  

The Delhi High Court has directed the department to consider refunding the input tax credit in light of the circular issued by the Central Board of Indirect Taxes and Customs extending the benefit of the exclusion period.The bench of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja has observed that the benefit of exclusion of the period from March 1, 2020, …

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 Directs VAT Dept. To Refund Rs. 6.62 Crores To Flipkart
1 year, 6 months ago

Delhi High Court Directs VAT Dept. To Refund Rs. 6.62 Crores To Flipkart

Live Law  

The Delhi High Court has directed the Value Added Tax department to refund Rs. 6.62 crore to Flipkart along with interest.The bench of Justice Yashwant Varma and Justice Dharmesh Sharma has observed that the VAT department has acted arbitrarily in making numerous adjustments post-May 31, 2015, thus illegally depriving the petitioner, Flipkart, of the refund as claimed. The bench of …

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 …

Central Excise Commissioner Can Direct The Deputy Commissioner To Appeal Before The Commissioner (Appeals): CESTAT
1 year, 8 months ago

Central Excise Commissioner Can Direct The Deputy Commissioner To Appeal Before The Commissioner (Appeals): CESTAT

Live Law  

The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that the Central Excise Commissioner can direct the Deputy Commissioner to appeal before the Commissioner.The bench of Ashok Jindal and K. Anpazhakan has observed that the Deputy Commissioner has rightly filed the appeal before the Commissioner. The Kolkata Bench of the Customs, Excise, and Service Tax …

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 …

CESTAT Allows Interest On Refunded Amount Deposited During Investigation
2 years ago

CESTAT Allows Interest On Refunded Amount Deposited During Investigation

Live Law  

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal has allowed interest on the amount refunded, which was deposited during the investigation.The bench of Anil Choudhary has observed that interest on refund of amounts deposited during an investigation or deposited during the pendency of an appeal is allowable under Section 35EE of the Act and. The Delhi …

Confiscated Currency Need To Be Returned With Interest On Release: CESTAT
2 years, 3 months ago

Confiscated Currency Need To Be Returned With Interest On Release: CESTAT

Live Law  

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal has observed that the amount seized in cash by the authorities is to be refunded along with the interest.The bench of Rachna Gupta has observed that the appellant is entitled to a refund of interest on the principal amount at the rate of 12% from the date of …

Charge Of Double Benefit Sustains Only If Assessee Claims Refund, Utilises It For Paying Excise Duty: CESTAT
2 years, 3 months ago

Charge Of Double Benefit Sustains Only If Assessee Claims Refund, Utilises It For Paying Excise Duty: CESTAT

Live Law  

The Customs, Excise, and Service Tax Appellate Tribunal, Ahmedabad Bench has ruled that the charge of double benefit is only valid when the assessee claims a refund and uses it to pay excise duty.The bench of Ramesh Nair has observed that it set aside the order passed by the Revenue Department rejecting the refund application of the assessee. The Customs, …

CESTAT Allows Interest On Delay In Refund Of Excess Reversal Of CENVAT Credit
2 years, 4 months ago

CESTAT Allows Interest On Delay In Refund Of Excess Reversal Of CENVAT Credit

Live Law  

The Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal has ruled that Reliance Industries is entitled to interest on delay in refund of excess reversal of CENVAT credit. The bench of Judicial Member Ramesh Nair dismissed the contention of the revenue department that since the assessee- Reliance Industries, was entitled to adjust the excess amount by taking …

CBIC Issues Clarification On Refund Related Issues
2 years, 4 months ago

CBIC Issues Clarification On Refund Related Issues

Live Law  

The Central Board of Indirect Taxes and Customs has issued a clarification on GST refund-related issues.The CBIC has received various representations from the trade and field formations seeking clarification on various issues pertaining to the implementation of the formula prescribed under Rule 89 of the CGST Rules, 2017 and the restriction on refund of unutilised ITC on account. The CBIC …

CESTAT Allows Refund Of Unutilised Cenvat credit of Education Cess For Payment Of Output Tax
2 years, 5 months ago

CESTAT Allows Refund Of Unutilised Cenvat credit of Education Cess For Payment Of Output Tax

Live Law  

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal has allowed the refund of unutilised cenvat credit of education cess and secondary and higher education cess for payment of output tax.The bench of Anil Choudhary has relied on the order passed by the Tribunal in the case of Bharat Heavy Electricals Ltd. The Delhi Bench of the …

CESTAT Allows Refund Of Amount Reversed In CENVAT Credit Account To Reliance Industries
2 years, 5 months ago

CESTAT Allows Refund Of Amount Reversed In CENVAT Credit Account To Reliance Industries

Live Law  

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that Reliance Industries Ltd. was ineligible for a refund of amounts that had, inadvertently, been reversed in the CENVAT credit account under rule 6 of the CENVAT Credit Rules, 2004 between April 2010 and March 2011.The two-member bench of Ajay Sharma and C.J. The Mumbai Bench …

Registration Of Premises Not A Necessary Prerequisite For Claiming A Refund Under Cenvat Credit Rules, 2004: CESTAT
2 years, 6 months ago

Registration Of Premises Not A Necessary Prerequisite For Claiming A Refund Under Cenvat Credit Rules, 2004: CESTAT

Live Law  

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that the registration of premises is a necessary prerequisite for claiming a refund under Rule 5 of the Cenvat Credit Rules, 2004.The bench of Rachna Gupta has observed that service providers are entitled to a refund under rule 5 of the Cenvat Credit Rules, 2004 when …

Sum Directed To Be Refunded To Assessee Is A debt In The Hands Of Dept.: Delhi High Court Allows Interest On Refund U/S 244A
2 years, 7 months ago

Sum Directed To Be Refunded To Assessee Is A debt In The Hands Of Dept.: Delhi High Court Allows Interest On Refund U/S 244A

Live Law  

The Delhi High Court held that the Punjab & Sind Bank is entitled to a refund of money deposited by it upon re-computation by the department and interest is liable to be paid under Section 244A of the Income Tax Act. The assessee filed an appeal before the CIT against the order on the ground that the AO had erred …

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, …

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 …

Assessee Entitled To Refund Of Education Cess And Krishi Kalyan Cess Lying Unutilized In CENVAT Account: CESTAT
2 years, 9 months ago

Assessee Entitled To Refund Of Education Cess And Krishi Kalyan Cess Lying Unutilized In CENVAT Account: CESTAT

Live Law  

The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal has ruled that the assessee is entitled to a refund of education cess and Krishi Kalyan Cess lying unutilized in the CENVAT account. They filed a refund claim under section 11B of the Central Excise Act, 1944 on 5.2.2020 for the refund of unutilized CENVAT credit availed on education …

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 …

Monthly Digest Of Tax Cases- April 2022
2 years, 10 months ago

Monthly Digest Of Tax Cases- April 2022

Live Law  

Indirect Taxes Supreme Court 1.Plea In Supreme Court Challenges The Constitutional Validity Of Levy Of GST On Lease/ Rent Payments Case Title: Myrayash Hotels Pvt. 2.Show Cause Notice Completely Deficient In Material Particulars: Delhi High Court Quashes GST Registration Cancellation Order Case Title: Fada Trading Private Limited Versus Commissioner Goods and Service Tax Citation: 2022 LiveLaw 328 The Delhi High …

Interest Free Security Deposits Are Not Exigible To Service Tax: CESTAT Ahmedabad
2 years, 11 months ago

Interest Free Security Deposits Are Not Exigible To Service Tax: CESTAT Ahmedabad

Live Law  

The Ahmedabad Bench of the Customs, Excise & Service Tax Appellate Tribunal has ruled that interest free refundable security deposits are not exigible to service tax since they are not collected in consideration for providing a service. Thereafter, show cause notices were issued to the appellant demanding service tax and proposing penalty under Section 77 and 78 of the Finance …

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
3 years 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 …

Delhi high court directs Centre to clarify CGST rule on refund
7 years, 7 months ago

Delhi high court directs Centre to clarify CGST rule on refund

Live Mint  

New Delhi: The Delhi high court on Friday directed the Centre to issue a clarification on one of the rules pertaining to the central good and services tax which provides for a refund of integrated tax paid on export of goods and services. Ltd, a Delhi based-web developer and IT software solutions provider, seeking “parity and a level playing field …

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