Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Page of 4826
Press 'Enter' after typing page number.
281 to 300 of 96510 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Recovery of of erroneously availed refund u/s 11A of the Central Excise Act, 1944 along with interest - The appellant argued bonafide belief in not availing Cenvat Credit on furnace oil. The CESTAT found that the appellant complied with conditions of the exemption Notification and did not avail Cenvat Credit on furnace oil intentionally. - Moreover, it is not the stand of the Department that it has sanctioned/approved, refund of duty which was not paid by the appellant, but this is the case, in which the Department has sanctioned refund equal to the amount which was paid by the appellant in cash or through PLA, therefore, it cannot be said that this is a case of excess availment of refund by not complying with the condition of the said Notification. - Demand set aside mainly on the ground of limitation and revenue neutral situation.
Recovery of of erroneously availed refund u/s 11A of the Central Excise Act, 1944 along with interest - The appellant argued bonafide belief in not availing Cenvat Credit on furnace oil. The CESTAT found that the appellant complied with conditions of the exemption Notification and did not avail Cenvat Credit on furnace oil intentionally. - Moreover, it is not the stand of the Department that it has sanctioned/approved, refund of duty which was not paid by the appellant, but this is the case, in which the Department has sanctioned refund equal to the amount which was paid by the appellant in cash or through PLA, therefore, it cannot be said that this is a case of excess availment of refund by not complying with the condition of the said Notification. - Demand set aside mainly on the ground of limitation and revenue neutral situation.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4826 
Join Channel 
