Instruction No. 04/2022-GST dt. 28.11.2022 – Manner of processing and sanction of IGST refunds
F. No. CBEC-20/08/02/2020-GST/1377-78 dt. 28.11.2022 Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and…
Tag: Refund
Appellant is entitled to interest from the date of deposit to the date of refund
The CESTAT, New Delhi in the matter of M/s BBM Impex Pvt. Limited v. Principal Commissioner of Customs (Preventive) [Customs…
Finance Minister lists out 3 ‘R’s for Income Tax officials
Finance minister Nirmala Sitharaman on Tuesday urged the income tax department to focus on 3 R’s asking them to assess…
Refund application is not barred by limitation, as period from 1st March, 2020 to 28th February, 2022 to be excluded
The Hon’ble Andhra Pradesh High Court in M/S. Gandhar oil refinery (India) Limited v. Assistant commissioner of sales tax [Writ…
Refund on Extra Duty Deposit should be automatic under the Customs Act
The CESTAT, Ahmedabad in the matter of M/s China Steel Corporation India Pvt Ltd v. C.C.-Ahmedabad [Final Order No. A/…
Refund to be granted in cash towards accumulated CENVAT credit on exports during Pre-GST regime
The CESTAT, Mumbai in the matter of M/s Oil States Industries India Pvt. Ltd v. Commissioner of CGST & Central…
Rejection of refund on flimsy grounds would defeat the purpose of rebate schemes
The CESTAT, Kolkata in the matter of M/s Sethia Oils Ltd. v Commissioner of CGST & Excise, Kolkata North [Final…
Pre-GST unutilized Credit of Education Cess, SHEC and KKC eligible to be refunded
The CESTAT, Chennai Bench in the matter of M/s International Seaport Dredging Pvt. Ltd v Commissioner of GST & Central…
Directed the Revenue Department to grant refund of the excess payment along with the interest due to delay
The Hon’ble Andhra Pradesh High Court in M/s Venkateswara Electricals v State of Andhra Pradesh [Writ Petition No.4072 of 2022…
Services rendered abroad amounts to Export of Services, No GST applicable: Bombay HC
The Bombay High Court has held that GST does not apply to the services rendered abroad as they amount to…