Refundable - Judgment Search Results

Cce Vs. Siv Industries

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

Reported in: (2004)(95)ECC377

..... sides with regard to the question referred above 21 there is no dispute that the refund claim arises from the finalisation of provisional assessment although the departmental authorities including the ..... in the provisional assessment against the assessee they succeeded before the apex court nevertheless the refund results from the finalisation of provisional assessment it is the contention of the ld .....

Maharaja Sathyam Spinning Mills Vs. Commissioner of Central Excise

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

Reported in: (2004)(173)ELT309Tri(Chennai)

..... 1944 reproduced below for easy reference 1 the commissioner may grant refund or the duty paid on manufactured excisable goods issued for ..... sufficient cause being shown permit in any particular case 3 no refund under sub rule 1 shall be paid until the processes ..... into the factory after more than one year for reprocessing etc refund not permissible under rule 173l ibid if conditions therein not having .....

Kotak Mahindra Finance Limited Vs. the Dy. Commissioner of

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2005)93ITD7(Mum.)

..... the learned counsel placed great emphasis on the expression the proceedings resulting in the refund given in sub section 2 the learned counsel submitted that proceedings in this context ..... tribunal in the case of komaf financial services limited that the proceedings resulting in the refund means the proceedings of assessment or rectification proceedings or any proceedings contemplated in the .....

Karunamoy Ghosh Vs. State of West Bengal and ors.

Court: Kolkata

Reported in: (2005)1CALLT447(HC),[2005(106)FLR241]

..... of schools concerned for his necessary approval directing the petitioner to refund the excess amount the district inspector of schools also has ..... excess amount and the managing committee will indicate the amount of refund and forward the same to the district inspector of schools ..... of schools will finally disclose the amount sought to be refunded within 15 days from the receipt of the application of .....

Kelvinator of India Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2004)(93)ECC664

..... original and remanded the matter to the adjudicating authority with the direction to sanction the refund claim on production of appropriate certificate to the satisfaction of the adjudicating authority that they ..... find is clearly missing the learned sdr thus contended that since such certificate was missing refund claim could not be processed properly and it is the responsibility of the person .....

Commissioner of Central Excise Vs. Fenner India Ltd.

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

..... appeals has held that the respondent assesee is eligible for refund and their claim is not hit by unjust enrichment 2 ..... cases following the said decision enables such a person to claim refund restitution with great respect to the learned judges who rendered ..... any evidence to substantiate otherwise they are not entitled to any refund therefore there is no necessity for the appellate authority to .....

U.K. Paints (India) Pvt. Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2004)(95)ECC144

..... excise rules 1944 central excise rules sr no amount of refund period of refund claim remarks claimed rs amp date of quarter ending ..... held that this was the substantive legal ground for rejecting the refund he accordingly directed that the claims are required to be ..... cannot be examined again solely because the appellants have sought refund of accumulated credit we therefore hold that denial of credit .....

Oswal Chemicals and Fertilizers Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2004)(97)ECC69

..... the assistant commissioner sitapur issued deficiency memo wherein it was inter alia stated that the refund application had to be filed before the jurisdictional excise authorities where the duty has been ..... being the date of order of the commissioner appeals which has resulted in the present refund claim aggrieved by the above order the appellant filed appeal before the commissioner appeals guwahati .....

Purvi Fabrics and Texturise (P) Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2005)(99)ECC559

..... an assessee is unable to utilise credit he should be allowed refund in cash even though duty was earlier paid from modvat credit ..... respect of inputs used in the manufacture of export goods the refund of credit is eligible and in no other circumstances the learned ..... by the learned advocate this tribunal has considered the issue regarding refund of modvat credit in cash in the case of rajashree cements .....

Commr. of C. Ex. Vs. Shivalik Agro Poly Products Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2005)(98)ECC482

..... in original no 73 96 dated 1 8 96 rejected the refund claim on the ground of undue enrichment holding that the respondents ..... is received from its rightful claimant the assistant commissioner confirmed the refund of rs 10 lakhs but ordered the said amount to be ..... if the duty realised by the government by adjusting against the refund claim is regarded as deposit the principle of unjust enrichment is .....