Refundable - Judgment Search Results

Duncan Agro Industries Ltd. Vs. Central Board of Excise and Customs

Court: Kolkata

Reported in: 1985(22)ELT770(Cal)

..... 564 40 was claimed as and by way of refund the said refund applications were allowed by the assistant collector of central ..... supreme court determined the assessable value correctly and allowed the refund 24 it now falls for consideration whether the grounds mentioned ..... assistant collector had no jurisdiction to entertain the application for refund of the petitioner it is his contention that once the .....

Union Carbide India Limited Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1984)(17)ELT505TriDel

..... any payment in excess thereof and as such the departmental authorities were duty bound to refund the excess amount of duty recovered illegally from the appellants even if without any ..... application for refund from the appellants 10 shri sundar rajan departmental representative countered the arguments of the learned .....

Collector of Central Excise Vs. Stewarts and Lloyds of India Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1985)(22)ELT522TriDel

..... the order of the assistant collector with direction to grant refund in full holding that though the earlier classification orders had ..... show cause notice was issued and the order denying the refund was passed there is therefore distortion of facts apparent ..... by initiating proceedings at the time of withholding the present refund in these circumstances we find insufficient justification for this appeal .....

Wealth-tax Officer Vs. P. Sanjeeva Reddy.

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1986)17ITD673(Hyd.)

..... law as they cannot be appropriated towards any particular demand the amounts can be validly refunded assuming without admitting that the deposits of the above amounts were governed by the ..... objections as well as miscellaneous petitions on the original order seeking clarifications for directions of refund cross objections try to meet departmental objections on merits since assessees are entitled to .....

Jalaram Trading Company Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1984)(17)ELT447TriDel

..... dates of payment and that by declining to entertain the refund claims and considering them on merit the customs authorities were ..... the situations such as prevailing in the present case namely refund application having been actuated following a decision by a revisionary ..... law of limitation would also be attracted to application for refund made under the customs act particularly when there was an .....

Collector of Central Excise Vs. Chennai Bottling Company

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1985)(19)ELT129TriDel

..... question iii the reference to the said notification becomes necessary for the adjudication of the refund application to ascertain the effective rate of duty notwithstanding that it had been catogorically held ..... that the goods in question did not contain blended flavouring concentrates does the proceeding for refund require any further determination of any question having a relation to the rate of .....

Rainbow Industries (P) Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1985)(5)LC1545Tri(Delhi)

..... in supra the assessee applied for rectification of previous assessments and grant of consequential refund the case for such rectification in completed assessments was ultimately allowed in revision proceedings ..... before the government of india nevertheless the entire amount claimed was not refunded on the basis of trade notices and circulars issued further the assessee was told .....

Stewarts and Lloyds of India Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

..... high courts and of the tribunal itself iii before part of the refund claim was rejected no notice was issued stating the reasons for such ..... levied or not paid or short levied or short paid or erroneously refunded provides for the issue of a notice to the person chargeable ..... justice in the present case it is an accepted practice that before refund claims are rejected a show cause notice is issued and a .....

Wealth-tax Officer Vs. Gokulchand Bangur

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (1984)8ITD738(Kol.)

..... liability is reduced or increased the deduction shall not vary in the present case the refunds were determined even before the assessment orders were passed by the wto therefore apparently there ..... the finalisation of assessment section 141a of the 1961 act provides for provisional assessment of refund if there is no reasonable prospect of the regular assessment being completed within six months .....

Udhoji Shrikrishandas Bidi Mfrs. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Jabalpur

Reported in: (1985)11ITD35Jab

..... appeals claiming that the ito was not justified in withholding the refund of taxes paid the commissioner appeals however did not accept the ..... of the matter there is no reasonable ground for further withholding refund of the amount to the assessee since the direction of the ..... the ito at the end of the assessment proceeding refusing to refund the amount in deposit in excess of the tax liability determined .....