Refundable - Judgment Search Results

Lic of India and anr. Vs. Consumer Education and Research Center and o ...

Court: Supreme Court of India

Reported in: AIR1995SC1811; [1995]84CompCas168(SC); (1996)2GLR83; JT1995(4)SC366; 1995(3)SCALE627; (1995)5SCC482; [1995]Supp1SCR349; 1995(2)LC442(SC)

k ramaswamy j 1 leave granted delay condoned 2 the appeal and cross appeal arise from the division bench judgment...

Peerless General Finance and Investment Co. Ltd. and anr. Vs. Reserve ...

Court: Kolkata

Reported in: [1996]85CompCas808(Cal)

..... any other form are of wide import and can cover any receipt of deposit refundable br non refundable and such a construction would bring within the field of deposit even a gift ..... any point of time 126 in 1992 peerless introduced certain schemes whereunder peerless recovers non refundable processing maintenance charges as stated hereinabove such schemes were introduced upon prior intimation to the .....

Perfect Engineering Works Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (1995)LC538Tri(Mum.)bai

..... such a view would re open all the cases of refunds already sanctioned refund sanctioned which has not been challenged by way of demand ..... by a demand issued within the time limit such a refund sanctioned cannot be said to have acquired finality hence during the ..... the sum realised by encashment there was no decision to refund the amount to oswal agro mills overlooking the amended provision 10 .....

Bharat Hotels Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1995)53ITD450(Delhi)

..... said opinions were based on the assumptions that the moneys received by the assessee were refundable deposits the learned cit appeals observed that the receipts of the assessee were neither deposits ..... the agreements and surrounding circumstances in case the amount described as security deposit is not refundable and the same has been received in consideration for the transfer of interest in property .....

Shasun Chemicals and Drugs Ltd. Vs. Collector of Customs

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

Reported in: (1995)LC264Tri(Chennai)

..... of six months we hold that in the facts and circumstances for recovery of the refund allegedly refunded erroneously during the period april 1990 to december 1991 the show cause notice issued ..... of export evidenced by the necessary shipping bills and other documents and the amount was refunded after thorough scrutiny of all statutory and other records subsequently proceedings were instituted against .....

United States Vs. Williams

Court: US Supreme Court

..... administrative relief to the party assessed is inconsistent with other provisions of the refund scheme which expressly contemplate refunds to parties other than the one assessed thus in authorizing the secretary ..... in the fourth and ninth circuits circuits that permit persons in williams position to bring refund suits furthermore our holding does not authorize the host of third party challenges the .....

Oscar Televideo (P) Ltd. Vs. Collector of C. Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1997)(93)ELT204TriDel

..... is accordingly allowed this order provides no reasoning as how the refund was erroneously granted and what provisions of law were violated ..... orders of the collector of central excise appeals holding the two refund applications as time barred the high court allowed the writ ..... did not approach the competent authority for verification of the refund due and no amount till date has been verified by .....

Deputy Commissioner of Income Tax Vs. Walker Anjaria and Sons Pvt. Ltd ...

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1996)54TTJ(Ahd.)64

..... and justified 10 the learned departmental representative submitted that the liability for repaying back of refund of duty received by the assessee finally ceased to exist when the proceedings initiated ..... not followed by the superintendent customs jamnagar in demanding repayment of the duty erroneously refunded which were quashed by the high court and therefore the department initiated action for .....

Collector of Central Excise Vs. Laldee Pvt. Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1995)(78)ELT717TriDel

..... decisions of the tribunal and of high courts decisions holding that time limit for refund claims of notifications granting exemptions based upon total value quantity of clearances will commence ..... for different situations there is no specific definition of the said term to regulate refund claims filed invoking exemption notifications granting exemption subject to the condition that the value of .....

JaIn Ceramics Industry Vs. Collector of C. Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1995)(78)ELT186TriDel

..... re classification can be made at the time of filing refund application since refund claim is in time after taking into consideration of ..... since classification issue has to be examined while considering the refund claim as refund claim was filed in time with this view and ..... of revised classification can be considered at the time of refund claim as refund claim was filed in time as per member judicial .....