‘erroneous refund’ even if the issue had different interpretations by Hon’ble SC and HC

GST Article , ,

‘erroneous refund’ even if the issue had different interpretations by Hon’ble SC and HC

Post Views: 247

The Hon’ble CESTAT upheld that SCN issued by the department for the recovery of an ***erroneous refund***. This decision came even after the matter was ultimately held in favour of the revenue by the Hon’ble SC, despite the taxpayer having received a favourable ruling from the HC.

CESTAT clarified that since the issue had been conclusively determined by the Hon’ble SC, setting aside the judgement of the HC, it could not be argued that there was no case of erroneous refund on the date the SCN was issued.

Additionally, the Hon’ble CESTAT emphasized that the principles of Section 14 of the Limitation Act apply to appeal filed by taxpayers before the Commissioner (Appeals) under the Customs Act. Section 14 allows for the exclusion of time during which the taxpayer diligently pursued a remedy before an authority that lacked jurisdiction or for similar reasons.

printfriendly-pdf-button 'erroneous refund' even if the issue had different interpretations by Hon'ble SC and HC

Share this content:

Tag
Vikash Agarwal
Vikash Agarwal

A seasoned professional with over 15 years of experience in the field of Taxation. My areas of interest lies in tax structuring and planning, business process set up, zero tax leakage in the entire supply chain, dispute resolution and providing advisory services. I’ve had the privilege of working with both Public and Private sector Multinational Corporations (MNCs), gaining valuable insights into Direct tax, Finance, and Accounts. My passion lies in contributing to the success of diverse sectors. Among my personal favorites are Manufacturing, Financial Services (FS), FMCG, Ecom and the dynamic Energy industry. I thrive on solving complex challenges and ensuring compliance while driving strategic growth.

view all posts

Related Posts

Post Comment

Also Read