![No Mandate under Rule 5 of CCR that Registration Should be Condition for Refund of Accumulated Credit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/No-Mandate-Rule-5-of-CCR-Registration-Condition-Refund-of-Accumulated-Credit-cestat-refund-ccr-taxscan.jpg "No Mandate under Rule 5 of CCR that Registration Should be Condition for Refund of Accumulated Credit: CESTAT [Read Order]")
No Mandate under Rule 5 of CCR that Registration Should be Condition for Refund of Accumulated Credit: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that there is no mandate under Rule 5 of Cenvat Credit...
![Refund Claim of Service Tax Paid rejected without stating Reason: CESTAT sets aside Order and Directs Re adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Refund-Claim-of-Service-Tax-Refund-Claim-Service-Tax-CESTAT-Re-adjudication-Refund-Customs-Excise-Taxscan.jpg "Refund Claim of Service Tax Paid rejected without stating Reason: CESTAT sets aside Order and Directs Re adjudication [Read Order]")
![Punjab and Haryana HC directs GST Department to Refund Amount Recovered through DRC03 when no SCN issued [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Punjab-and-Haryana-High-Court-GST-Department-GST-Department-to-Refund-Refund-Punjab-and-Haryana-HC-directs-GST-Department-to-Refund-Amount-Refund-Amount-DRC03-SCN-issued-Goods-and-Service-Tax-taxscan.jpg "Punjab and Haryana HC directs GST Department to Refund Amount Recovered through DRC03 when no SCN issued [Read Order]")
![Refund of Service Tax paid Mistakenly on GTA service of Cylinder: CESTAT dismisses Petition on failure to Demarcate Service Period [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Refund-of-Service-Tax-Refund-Service-Tax-GTA-service-of-Cylinder-GTA-service-Cylinder-CESTAT-dismisses-Petition-CESTAT-Petition-Demarcate-Service-Period-taxscan.jpg "Refund of Service Tax paid Mistakenly on GTA service of Cylinder: CESTAT dismisses Petition on failure to Demarcate Service Period [Read Order]")
![Claim for Refund of Special Additional Duty should be filed within one year from Payment of Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Claim-for-Refund-of-Special-Additional-Duty-Payment-of-Duty-CESTAT-TAXSCAN.jpg "Claim for Refund of Special Additional Duty should be filed within one year from Payment of Duty: CESTAT [Read Order]")
No evidence proves Unjust enrichment, Refund of Excess Paid Duty must be Credit to Consumer Welfare Fund: CESTAT [Read Order]
The Hyderabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT)has held that refund of excess paid duty must be credited to the consumer welfare fund in the absence of...
![No evidence proves Unjust enrichment, Refund of Excess Paid Duty must be Credit to Consumer Welfare Fund: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/No-evidence-proves-Unjust-enrichment-Refund-of-Excess-Paid-Duty-must-be-Credit-to-Consumer-Welfare-Fund-CESTAT-TAXSCAN.jpg "No evidence proves Unjust enrichment, Refund of Excess Paid Duty must be Credit to Consumer Welfare Fund: CESTAT [Read Order]")
Non-Issue of Intimation u/s 245 of Income Tax Act: Delhi High Court allows 20% Adjustment of Refund against Income Tax Demand [Read Order]
In a recent ruling, a Division bench of the Delhi High Court has directed the adjustment of a refund against an income tax demand. The petitioner in the case, Infres Methodex Private Limited,...
![Non-Issue of Intimation u/s 245 of Income Tax Act: Delhi High Court allows 20% Adjustment of Refund against Income Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Non-Issue-of-Intimation-Income-Tax-Act-Delhi-High-Court-Refund-against-Income-Tax-Demand-Income-Tax-Demand-taxscan.jpg "Non-Issue of Intimation u/s 245 of Income Tax Act: Delhi High Court allows 20% Adjustment of Refund against Income Tax Demand [Read Order]")
CBDT revises Monetary Limits of Condonation of Delay in Refund & Loss Carry Forward Claims [Read Circular]
The Central Board of Direct Taxes (CBDT) has published the circular revising the monetary limits of condonation of delay in refund claims and loss carry forward claims under Section 119(2)(b) of the...
![CBDT revises Monetary Limits of Condonation of Delay in Refund & Loss Carry Forward Claims [Read Circular]](https://www.taxscan.in/wp-content/uploads/2023/06/CBDT-revises-Monetary-Limits-Condonation-of-Delay-in-Refund-Loss-Carry-Forward-Claims-Condonation-of-Delay-in-Loss-Carry-Forward-Claims-CBDT-taxscan.jpg "CBDT revises Monetary Limits of Condonation of Delay in Refund & Loss Carry Forward Claims [Read Circular]")
ITAT Allows Interest on Refund u/s 244A of Finance Act, 2016: A Matter of Fairness and Equity [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) recently allowed interest on refund under Section 244A of the Finance Act 2016 as a matter of fairness and equity. Upon perusal of the...
![ITAT Allows Interest on Refund u/s 244A of Finance Act, 2016: A Matter of Fairness and Equity [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/ITAT-Allows-Interest-on-Refund-Interest-on-Refund-Interest-Refund-Finance-Act-Equity-Taxscan.jpg "ITAT Allows Interest on Refund u/s 244A of Finance Act, 2016: A Matter of Fairness and Equity [Read Order]")
GST Dept Cannot Ignore the Refund allowed on Zero Rated Supply because of Appeal to be Filed: Delhi HC [Read Order]
The Delhi High Court has held that the Goods and Service Tax (GST) department cannot ignore the refund allowed on zero-rated supply because of an appeal to be filed against the said order. M/s...
![GST Dept Cannot Ignore the Refund allowed on Zero Rated Supply because of Appeal to be Filed: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/GST-Dept-Cannot-Ignore-the-Refund-GST-department-GST-Refund-Zero-Rated-Supply-Appeal-Delhi-High-Court-Taxscan.jpg "GST Dept Cannot Ignore the Refund allowed on Zero Rated Supply because of Appeal to be Filed: Delhi HC [Read Order]")
![Delhi HC allows interest on Delayed Tax Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Delhi-High-Court-interest-on-Delayed-Tax-Refund-interest-Tax-Refund-Refund-taxscan.jpg "Delhi HC allows interest on Delayed Tax Refund [Read Order]")