Tag Archives: Refund

Circular No 37/11/2018 GST : exports related refund issues clarified by CBEC

By | March 15, 2018

Circular No 37/11/2018 GST Clarifications on exports related refund issues .Circular No 37/11/2018 GST  Dated the 15th March, 2018 F. No.349/47/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, Dated the 15th March, 2018 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of… Read More »

No refund of Rail fare of Rs. 10,000/- and above on cancellation of Tickets

By | November 11, 2016

COMMERCIAL CIRCULAR No. 59 of 2016 GOVERNMENT OF INDIA MINISTRY OF RAILWAYS RAILWAY BOARD No. TC-II/2003/2016/refund   New Delhi, 10/11/2016 To Chief Commercial Managers All zonal Railways Managing Director/CRIS/Chankyapuri/New  Delhi Managing/Director/IRCTC/New Delhi Sub: Revision in the procedure of cancellation and refund of value of Rs. 10,000/­ and above for the PRS counter tickets booked from… Read More »

Refund in GST- Goods and Service Tax

By | September 6, 2016

REFUND IN GST Sponsored Book BUY Refund of tax and interest under GST Any person claiming refund of any tax and interest, if any, paid on such tax or any other amount paid by him, may make an application in that regard to the proper officer of IGST/CGST/SGST before the expiry of two years from… Read More »

Refund of brought forward CENVAT Credit in case of 100% exporter of services,

By | July 26, 2016

Held Since in the present case, 100% services are exported therefore total turnover and exports turnover will come to the same amount and accordingly entire Cenvat credit availed by the appellant irrespective of any period shall become refundable, CESTAT, MUMBAI BENCH Q Logic India (P.) Ltd. v. Commissioner of Service Tax, Pune RAMESH NAIR, JUDICIAL… Read More »

Speedy disposal of all refund claims under Delhi Vat

By | July 22, 2016

DEPARTMENT OF TRADE & TAXES GOVT. OF NATIONAL CAPITAL TERRITORY OF DELHI, (Policy Branch) VYAPAR 1311AWAN,I.P.ESTATE, NEW DELHI —110 002. No.F.3(378)/Policy/VAT/2016/489-494 Dated  21.07.2016 Order Sub: Speedy disposal of all refund claims. Whereas Refunds are required to be processed strictly in accordance with the provisions as laid down u/s 38 of DVAT Act and Rule 34… Read More »

Speedy disbursal of pending refund claims of exporters of services

By | June 16, 2016

Refund claims under rule 5 of the CENVAT Credit Rules, 2004 Circular No. 195/05/2016-Service Tax F. No. 137/62/2015-Service Tax Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs Service Tax Wing *** New Delhi, dated 15th June, 2016 To All Principal Chief Commissioners of Central Excise All Chief Commissioners… Read More »

100% provisional refund under Gujarat VAT upto Rs 1 Lakh

By | May 26, 2016

NOTIFICATION  Finance Department Sachivalaya, Gandhinager. Dated the 25th May, 2016 No. (GHN-34) VAR-2016(38)/TH – WHEREAS the Government of Gujarat is satisfied that circumstances exist which render it necessary to take immediate action to make rules and to dispense with the previous publication thereof under the proviso to sub-section (4) of section 98 of the Gujarat… Read More »

Refund of service tax paid on terminal handling charges by Exporters allowed

By | January 27, 2016

Jain Irrigation Systems Ltd. v. Commissioner of Central Excise, Mumbai M.V. RAVINDRAN, JUDICIAL MEMBER ORDER NOS. M/4872/2015/SMB AND A/3580-3581/2015/SMB APPLICATION NO. ST/MA(ORS.)/94578/2015 APPEAL NOS. ST/89895 AND 89901/2014 OCTOBER  28, 2015 Aqueel Sheeraji, Adv. for the Appellant. A.B. Kulgod, Asstt. Commr. (AR) for the Respondent. ORDER 1. These two appeals filed by the appellant are against… Read More »

Taxes paid twice can be claimed as refund

By | December 11, 2015

Facts of the case The petitioner company cleared its final product during the period between June, 2002 and September, 2002 on payment of excise duties totalling to Rs. 91,129/-. The petitioners due to a pure clerical error, paid the same amount of duty on same clearances all over again by debiting the amount in the… Read More »

Refund cannot be granted if refund application is time barred

By | December 11, 2015

Whether a refund claim in terms of Rule 57F(3) of the Central Excise Rules, 1944 read with Notification No.85/87-CE dated 01.03.87 in respect of credit of duty taken under Rule 57A of the Central Excise Rules, 1944 which remain unutilized in respect of those consignments which were exported and sailed prior to 21.05.89, made after… Read More »

80% refund to exporter within 5 working days

By | November 11, 2015

F. No.296/07/2015-CX.9 Govt. of India Ministry of Finance Department of Revenue (Central Board of Excise and Customs) New Delhi, the 10 th November, 2015 PRESS RELEASE Exporters of services today accumulate CENVAT credit on both input services and input goods as they are unable to set-off their input levies. Speedy grant of refund of accumulated… Read More »

Time limit to file refund claim

By | August 17, 2015

Q: Whether Time limit to file refund claim is applicable to refund of tax paid at insistence of department ? Where tax has been paid at insistence of department without any adjudication/assessment order, refund of said tax would not be governed by time-limit of section 11B CESTAT, MUMBAI BENCH C.K.P. Mandal v. Commissioner of Service Tax,… Read More »