![CESTAT allows 12% Interest on Delay in processing Refund of Pre-Deposit [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/CESTAT-Interest-Refund-Pre-Deposit-taxscan.jpeg "CESTAT allows 12% Interest on Delay in processing Refund of Pre-Deposit [Read Order]")
CESTAT allows 12% Interest on Delay in processing Refund of Pre-Deposit [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), New Delhi bench has allowed 12% Interest on delay in processing refund of...
![Providing trained Manpower to Overseas Customers is not an Intermediary: CESTAT allows Refund claims under provision of CENVAT Credit [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/trained-manpower-overseas-customers-CESTAT-refund-CENVAT-Credit-taxscan.jpg "Providing trained Manpower to Overseas Customers is not an Intermediary: CESTAT allows Refund claims under provision of CENVAT Credit [Read Order]")
![Refund of Service Tax paid by Mistake cannot be denied on grounds of Limitation: Karnataka HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Refund-Service-Tax-Karnataka-HC-taxscan.jpg "Refund of Service Tax paid by Mistake cannot be denied on grounds of Limitation: Karnataka HC [Read Order]")
![CBIC withdraws Circular prescribing Norms for Filing & Processing of Refund Claims by Retail Outlets established at Airports [Read Circular]](https://www.taxscan.in/wp-content/uploads/2022/07/CBIC-Refund-Retail-Outlets-Airports-taxscan.jpeg "CBIC withdraws Circular prescribing Norms for Filing & Processing of Refund Claims by Retail Outlets established at Airports [Read Circular]")
![Refund on Deemed Exports, Perquisites and Utilization of Balance in Electronic Cash/ credit Ledgers: CBIC clarifies Various Issues [Read Circular]](https://www.taxscan.in/wp-content/uploads/2022/07/Refund-Deemed-Exports-Perquisities-Balance-Electronic-Cash-credit-Ledgers-CBIC-taxscan.jpg "Refund on Deemed Exports, Perquisites and Utilization of Balance in Electronic Cash/ credit Ledgers: CBIC clarifies Various Issues [Read Circular]")
Refund under Inverted Duty Structure where Supplier is supplying Goods under Concessional Notification: CBIC clarifies
Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification. The CBIC has clarified that in cases where the...
Balance in Personal Ledger Account is not 'Excise Duty', Limitation not Applicable: CESTAT allows Refund of PLA post-GST [Read Order]
In a relief to taxpayers who are waiting for the refund of balance in the personal ledger account (PLA) after the introduction of GST, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT),...
![Balance in Personal Ledger Account is not Excise Duty, Limitation not Applicable: CESTAT allows Refund of PLA post-GST [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/PLA-Personal-ledger-Account-Excise-Duty-CESTAT-Refund-post-GST-taxscan.jpeg "Balance in Personal Ledger Account is not Excise Duty, Limitation not Applicable: CESTAT allows Refund of PLA post-GST [Read Order]")
Refund of Accumulated Credit of Compensation Cess can't be allowed in the absence of ITC of Cess in Credit Ledger for relevant period: Madhya Pradesh HC [Read Order]
The Madhya Pradesh High Court has disallowedrefund of accumulated credit of compensation cess in the absence of ITC of cess in Credit Ledger for relevant period. The petitioner challenged the show...
![Refund of Accumulated Credit of Compensation Cess cant be allowed in the absence of ITC of Cess in Credit Ledger for relevant period: Madhya Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Refund-compensation-cess-ITC-Credit-Ledger-HC-taxscan.jpeg "Refund of Accumulated Credit of Compensation Cess cant be allowed in the absence of ITC of Cess in Credit Ledger for relevant period: Madhya Pradesh HC [Read Order]")
Refund of Cess Credit balance can't be denied for Non-utilisation due to Change in Legislation: CESTAT [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), of Chennai Bench, held that refund of cess credit balance can’t be denied for non-utilisation due to change in legislation. Shri...
![Refund of Cess Credit balance cant be denied for Non-utilisation due to Change in Legislation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Refund-cess-credit-balance-legislation-CESTAT-taxscan.jpeg "Refund of Cess Credit balance cant be denied for Non-utilisation due to Change in Legislation: CESTAT [Read Order]")
Refund claim filed after the expiry of 3 months allowed along with Interest u/s 11BB: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) allowed the refund claim filed after the expiry of 3 months along with interest u/s 11BB of Central Excise...
![Refund claim filed after the expiry of 3 months allowed along with Interest u/s 11BB: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Refund-claim-interest-CESTAT-taxscan.jpeg "Refund claim filed after the expiry of 3 months allowed along with Interest u/s 11BB: CESTAT [Read Order]")
Limitation cannot Start to Run unless Right to Receive a Claim or Refund Crystallized: CESTAT sets aside order Rejecting Refund Claim [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT) Ahmedabad bench presided by Mr. Ramesh Nair, Member (Judicial) and Mr. Raju, Member (Technical) has held that limitation cannot start...
![Limitation cannot Start to Run unless Right to Receive a Claim or Refund Crystallized: CESTAT sets aside order Rejecting Refund Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Limitation-Claim-Refund-CESTAT-Refund-Claim-Taxscan.jpg "Limitation cannot Start to Run unless Right to Receive a Claim or Refund Crystallized: CESTAT sets aside order Rejecting Refund Claim [Read Order]")