Del. HC: Severity of Offence Can’t Disentitle Foreigner to Get Parole for Filing SLP  ||  Cal. HC: Can’t Compound Proceedings u/s 138 NI Act at Revision Stage Without Complainant’s Consent  ||  Bom. HC: There Should be Some Accountability Fixed on Courts in Cases of Prolonged Incarceration  ||  Tel. HC: Employee Can’t be Denied Promotion on Pretext of Pendency Disciplinary Proceedings  ||  All. HC: State Government has no Power to Cancel the NOC Granted by PCI  ||  SC: Can’t Allow Revision Petition u/s 115 CPC Against Trail Court Order Rejecting Review of Decree  ||  Mad. HC: Record Statements of Witnesses u/s 161 CrPC Using Electronic Means atleast in Serious Crime  ||  Delhi HC to UGC: Ensure Strict Compliance of UGC Act, 1956, with Regard to Specification of Degree  ||  Mad. HC: Notice Needn’t be Served to Victim in HCP by Accused Following Preventive Detention  ||  SC to Centre/States: Ensure the Effective Implementation of HIV Act, 2017    

Search Results for Tag : Refund claim


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

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

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

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

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


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

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

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

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

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

Notifications & Circulars

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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