Refundable - Judgment Search Results

Bank of Baroda Vs. Securities and Exchange Board of

Court: SEBI Securities and Exchange Board of India or Securities Appellate Tribunal SAT

..... obtained and failure to get such approval would result in the issue becoming void necessitating refund of money collected against the allotment of shares within the stipulated time and with ..... even though ase and vse granted permission for listing bse rejected the request thereby necessitating refund of the entire subscription money the following extract from the judgement is considered relevant to .....

National Winder Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2000)LC937Tri(Delhi)

..... counsel that if purchaser is denied the right to claim the refund after rejection of the protest of the manufacturer the government would ..... under protest there is no time limit prescribed for making a refund claim where the grounds of protest are upheld by a ..... grounds of protest are upheld by the adjudicating authority and a refund becomes due to the manufacturer this does not of course absolve .....

Utkal Asbestos Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2000)(70)ECC98

..... from duty and consequently the duty paid on such input was refunded to the input manufacturer the department by invoking proviso 3 to ..... the department to invoke section 11a against the appellants though such refund would certainly give rise to a cause of action for ..... necessarily be the position when on account of variation of duty refund is made to the manufacturer of inputs such variation amounts to .....

Brij Bhushan Lal and Sons Vs. Designated Authority

Court: Allahabad

Reported in: [2000]246ITR353(All); [2001]114TAXMAN356(All)

..... d gupta were adjusted long back in the years 1992 and 1993 as under refund relating toerstwhile huf b d guptademand relating to the petitionerdate ofadjustmentincome tax assessment ..... was launched thepetitioner solely for acquiring eligibility to make a declaration challengedthe adjustments of refunds towards the liabilities by moving separateapplications for all the years we may for the .....

Nabha Investments (P) Ltd. Vs. Union of India and ors.

Court: Delhi

Reported in: (2000)162CTR(Del)420

..... that instead of completing the assessments the assessing officer should have only estimated the amount refundable is illogical and misconceived because even assuming it was so this order would have still ..... is thus asserted that since instead of merely quantifying the amount which could have become refundable to the petitioner in the event of final acceptance of vdis declaration the assessing officer .....

Gujarat Gas Co. Ltd. Vs. Commissioner of Income Tax

Court: Gujarat

Reported in: (2000)161CTR(Guj)246; [2000]245ITR84(Guj)

..... of the act and such assessment results in refund if such refund exceeds the amount refundable on regular assessment made under s 143 ..... no question of refusal by the authority for granting the refund and therefore the petition is not maintainable he further submitted ..... not visualise a situation permitting the assessing authority to grant refund also under regular assessment in favour of an assessee 76 .....

Bharat Rice Mills Vs. State of Haryana and ors.

Court: Punjab and Haryana

Reported in: [2001]123STC241(P& H)

..... who allowed the appeals filed by the petitioner immediately thereafter the petitioner submitted application for refund of the amount of penalty the deputy excise and taxation commissioner hisar respondent no 3 ..... of actual payment the respondents are also given liberty to adjust the amount to be refunded to the petitioner together with interest against any other outstanding demand within one month .....

Commissioner of Income Tax Vs. J.K. Industries Ltd.

Court: Kolkata

Reported in: (2001)165CTR(Cal)218,[2000]111TAXMAN369(Cal)

..... petitioner respondent was rejected and the full amount of refund due has not been refunded to the petitioner respondent then the petitioner respondent ..... out of any sum due to an assessee by way of refund are quasi judicial in nature without anything more the assessee is ..... the eye of law such illegal setting off of the amount refundable against the outstanding demand is therefore to be ignored against .....

Addison and Co. Vs. Commissioner of C. Ex.

Court: Chennai

Reported in: 2001(129)ELT44(Mad)

..... who had confirmed the order of the assistant collector directing refund the refund was granted subject to the condition that the amount ..... proviso to section 11b 2 manufacturer would be entitled to refund such refund cannot be denied on the ground that there was ..... by the assessee with the government 4 the order directing refund was carried in appeal commissioner agreed with the asstt commissioner .....

Nabha Investments Pvt. Ltd. Vs. Union of India (Uoi) and ors.

Court: Delhi

Reported in: 2000(55)DRJ256

..... chief commissioner on 5th august 1998 seeking a direction to the jurisdictional commissioner to allow refund an accordance with law however having failed to get any response to the said ..... that instead of completing the assessments the assessing officer should have only estimated the amount refundable is illogical and misconceived because even assuming it was so this order would have still .....