Refundable - Judgment Search Results

Jaswant Singh Tyagi Vs. Maruti Udyog Ltd.

Court: Monopolies and Restrictive Trade Practices Commission MRTPC

..... authorities the expression subject to clearance from excise authorities categorically implies that the respondent will refund the amount in question only after the central excise authorities accord clearance in this ..... central excise gurgaon addressed to the applicant himself the said letter states that the refund case in respect of the applicant has been rejected by the assistant collector central .....

Commissioner of Income-tax Vs. D. R. Desai.

Court: Mumbai

Reported in: (1998)60TTJ(Mumbai)18

..... that the assessee was sanctioned during the assessment year under consideration refund of rs 10 99 024 by the central excise department ..... in continuation in the same paragraph that the assessee did refund the amounts to the customers the details of which were ..... factually correct because according to that question no amount has been refunded to the customers which is factually incorrect and which has .....

Pioneer Sports Works (P) Ltd. Vs. Commissioner of Income Tax and anr.

Court: Punjab and Haryana

Reported in: (1997)140CTR(P& H)374

..... the petitioner a sum of rs 9 94 801 was refunded vide refund voucher dt 15th february 1995 since credit for prepaid taxes ..... the justification for withholding the interest on the amount of refund if the refund of the amount of tax deposited did not adversely ..... proceedings are pending the revenue can withhold the refund whether the grant of refund during the pendency of the proceedings would adversely .....

BhasIn Associates Vs. State of Haryana and ors.

Court: Punjab and Haryana

Reported in: (1997)116PLR521

..... sent to be deputy excise and taxation commissioner faridabad east for giving permission for allowing refund to the petitioner he formed an opinion that the assessment order suffered from various illegalities ..... 10 for the reasons stated above we accept this writ petition respondents are directed to refund the amount adjust the same against any other outstanding demand against the petitioner within one .....

Collector of Central Excise Vs. Kashmir Conductors

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1997)LC304Tri(Delhi)

..... to the larger bench vide separate bench orders is whether for the purpose of refund claims invoking notifications granting exemption based upon total value quantity of clearances during a ..... differently 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 .....

income Tax Officer Vs. Voest Alpine

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (1998)67ITD219Cal

..... which the return was filed this clearly amounts to refusal of refund to the assessee even otherwise the intimation under section 139 9 ..... wrong in the return of income and the formal application for refund he therefore annulled the impugned assessment order dt 11th december ..... mandatory requirement of the rules it was a proper application for refund and refusal of the same certainly results in an order .....

Commissioner of Income-tax Vs. D.R. Desai

Court: Income Tax Appellate Tribunal ITAT Mumbai

..... that the assessee was sanctioned during the assessment year under consideration refund of rs 10 99 024 by the central excise department ..... in continuation in the same paragraph that the assessee did refund the amounts to the customers the details of which were ..... factually correct because according to that question no amount has been refunded to the customers which is factually incorrect and which has .....

Jayant Silk Mills (P) Ltd. Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

..... of three years immediately preceding the institution of the petition and refund to the petitioners the amount paid in excess of such ad ..... having been successful in their challenge the authorities were directed to refund to them the aggregate amount paid under this head which ..... applications made to the asstt collector but the amount was not refunded it ultimately filed a petition in the court seeking a .....

Sreepati Hosiery Mills (P.) Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (1998)64ITD170(Kol.)

..... not accepted the order of the assistant collector determining the refund and having disputed the same before collector appeals the said ..... as the central excise department preferred an appeal against the refund to the assessee company the assessing officer noticed that the ..... therefore rejected the submission of the assessee and brought the refund amount to tax 4 being aggrieved by the assessment order .....

Jayant Silk Mills (P) Ltd. Vs. Income Tax Officer.

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1997)59TTJ(Ahd.)377

..... of three years immediately preceding the institution of the petition and refund to the petitioners the amount paid in excess of such ad ..... was dealing with a case where the amount was not actually refunded and the dispute centered round the year of taxability the ..... applications made to the asstt collector but the amount was not refunded it ultimately filed a petition in the court seeking a direction .....