Refund Claims Archives

‘Arbitrary withholding of refund claims for specific periods, despite precedents, is contrary to principles of fairness and equity’: Allahabad HC grants relief to Samsung

“Taxation serves as the cornerstone of governmental revenue, facilitating the provision of public services and infrastructure. Essential to this system is consistency, ensuring that similar factual and legal circumstances are met with uniform treatment.”

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Procedural lapse is condonable and denial of substantive right is unjustified; Tribunal allows appeal under R. 6 (3A) (ii) of Cenvat Credit Rules, 2004

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Sulekha Beevi (Judicial Member) and P. Anjani Kumar (Technical Member) allowed

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Interest on delayed refund is payable under S. 11BB of Central Excise Act, 1944; Tribunal allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): S.S. Garg (Judicial Member) allowed appeals directed against the common impugned order passed by