Tag:
Refund
GST
GST Council Approves Swift Export Refunds for Small Claims to Boost Exporters Amid Rising US Tariffs
In a significant move aimed at easing financial strain on exporters, the Goods and Services Tax (GST) Council has approved measures to accelerate export...
GST
Delhi High Court Questions Rejection of Refund by GST Dept. Despite Appellate Order
The Delhi High Court has pulled up the GST Department for rejecting a refund claim despite a favorable order from the appellate authority and...
Indirect Taxes
Mining Services Between Distinct Entities Held Taxable, Not Self-Service: CESTAT Rejects Rs. 28 Lakh Refund
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), New Delhi, has upheld the denial of refund claims exceeding ₹28 lakh related to service...
GST
Delhi HC Frowns Upon CGST Dept. Over Delay in Processing Rs. 10 Lakh Refund
The Delhi High Court has directed the CGST Department to process a long-pending refund claim of Rs. 10,65,043 along with statutory interest, observing that...
Columns
Denial Of Refund Of Input Tax Credit On Inverted Duty Structure
The inverted duty structure is causing several administrative problems in the GST system. Taxpayers will have accumulated credits in the form of refund claims.
Indirect Taxes
Section 27 of the Customs Act not applicable when refund sought is wrongly invoked by Bank: Supreme Court
The Supreme Court ruled that Section 27 of the Customs Act is not applicable when the refund sought is wrongly invoked by bank.The Division...
Indirect Taxes
Refund Can’t Be Denied If Excess Tax Paid Was Not Recovered, Even If Shown As Expenditure In Balance Sheet: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that if tax has been excess paid and not recovered...
GST
Principle Of Unjust Enrichment Does Not Apply To Refund Of Electronic Cash Ledger : Andhra Pradesh High Court
The Andhra Pradesh High Court has held that the principle of unjust enrichment does not apply to refund of electronic cash ledger.The bench of...