Refundable - Judgment Search Results
Home > Cases Phrase: refundable Year: 1987 Page 1 of about 301 results (0.013 seconds)Kirloskar Pneumatic Co. Ltd. and anr. Vs. Union of India (Uoi), the As ...
Court: Mumbai
Decided on: Aug-26-1987
Reported in: 1988(14)LC499(Bombay)
..... his order dated march 19 1981 rejected this application for refund mainly on the ground that the application was preferred ..... consignments in respect of which the petitioners are entitled to refund the particulars of the same additional duties claimed in respect ..... petitioners furnish the requisite information after scrutiny the respondents should refund the amounts due and payable in respect of those .....
Tag this Judgment! Ask ChatGPTM.P. Udyog Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Allahabad
Decided on: Dec-30-1987
Reported in: (1989)28ITD85(All.)
..... according to him the mere fact that the amount was otherwise refundable to the customers was an irrelevant consideration in deciding its nature ..... for deduction can be made only when the amount is actually refunded to the constituents this principle finds support from the decision ..... proceeds section 41 1 will apply when the sales tax becomes refundable he urged that the said decision is based on three .....
Tag this Judgment! Ask ChatGPTModi Rayon and Silk Mills Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-20-1987
Reported in: (1987)(13)LC1Tri(Delhi)
..... shri lakshmikumaran that such a principle could have a very sweeping application for instance a refund claim might originally have been made on the ground of wrong classification subsequently the ..... effect seek to revise the declarations in and approvals of the classification lists by filing refund claims in relation to specific assessment 2 could the declarations in the classification lists .....
Tag this Judgment! Ask ChatGPTJai Hind Oil Mills Co. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jan-27-1987
Reported in: (1987)(12)LC339Tri(Delhi)
..... quasi judicial authority verified the customs house records before recording in his adjudication order that the refund application stated to have been sent by the appellants did not reach the customs ..... appellants has reached the assistant collector therefore there was no question of his granting the refund pursuant to such an application 15 this finding would render all other arguments regarding .....
Tag this Judgment! Ask ChatGPTCollector of Central Excise Vs. R.M.D.C. Press (P) Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Mar-04-1987
Reported in: (1987)(14)ECC75
..... or enhancing the duty or requiring payment of duty erroneously refunded has to be made proceeding further they observed in ..... order levying enhancing or requiring payment of an amount erroneously refunded to the petitioner 27 then taking into consideration the ..... central government is also reviewing appellate collector s order granting refund on the grounds that such grant is considered erroneous .....
Tag this Judgment! Ask ChatGPTUnion Carbide (i) Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-27-1987
Reported in: (1987)(13)ECC318
..... addressed directly to the collector of central excise to which the requisite statements claiming refund and having reference to the earlier letter of the assistant collector were attached the ..... he submitted that the notification prescribed following chapter x procedure the chapter does not contemplate refund it envisages movement of goods under physical control of the department he maintained that .....
Tag this Judgment! Ask ChatGPTCoromandel Fertilisers Limited Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Jun-11-1987
Reported in: (1987)(13)ECC283
..... the present appeal before us the appellants have agitated for refund of differential amount of additional duty 2 we have heard ..... has argued that collector appeals has rejected the claim for refund of countervailing duty erronously the collector appeals has held that ..... of the collector appeals that the appellants did not claim refund of countervailing duty is not correct the learned advocate has .....
Tag this Judgment! Ask ChatGPTPhelps and Co. (P.) Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Jul-20-1987
Reported in: (1988)25ITD96(Delhi)
..... 244 1a in respect of self assessment tax paid which was refunded according to the assessee it is not disputed by the department ..... assessment section 244 1a talks of interest payable as a consequence of refund that has been granted to the assessee in pursuance of an ..... tax paid 2 section 244 1a deals with the interest on refund consequent upon the order passed in appeal or other proceedings in .....
Tag this Judgment! Ask ChatGPTCollector of C. Ex. Vs. I.T.C. Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: Sep-22-1987
Reported in: (1987)(14)ECC398
..... therefore the said notification could take only prospective effect hence the refund claim for the period upto 4 5 1975 could not be ..... one of the preceding paragraphs by this letter the assessee sought refund of rs 11 20 558 77 the period covered being ..... 11 since it has now been well settled that claims for refund of duty preferred before quasi judicial authorities functioning under statute are governed .....
Tag this Judgment! Ask ChatGPTAgra Beverages Corporation Pvt. Ltd. and anr. Vs. Union of India (Uoi) ...
Court: Allahabad
Decided on: Dec-10-1987
Reported in: 1988(18)LC261(Allahabad); 1988(34)ELT465(All)
..... flavouring concentrates were not used the collector further held that the manufactures were entitled to refund even though they had made declaration to the contrary the importance of this decision lies ..... advance objective of its enactment the legislative intention of permitting a person to apply for refund within six months is apparent therefore in absence of any specific provision but to perpetuate .....
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