Refund of Excise Duty

Supreme Court clarifies refund claims under Central Excise Act for buyers: Western Coalfields Ltd. vs. Commissioner of Central Excise (20 February 2019)

/ A.M. Khanwilkar, Ajay Rastogi, Central Excise Act, 1944, Central Excise Act, 1944 with Section 11B, Judges, Refund of Excise Duty

Supreme Court clarifies refund claims under Central Excise Act for buyers: Western Coalfields Ltd. vs. Commissioner of Central Excise (2019) LEGAL ISSUE: Whether a buyer can claim a refund of central excise duty when the manufacturer paid it under protest, and if the limitation period applies to the buyer’s claim. CASE TYPE: Central Excise Law […]

Supreme Court clarifies refund claims under Central Excise Act for buyers: Western Coalfields Ltd. vs. Commissioner of Central Excise (20 February 2019) Read Post »

Supreme Court clarifies refund claims under Central Excise Act: Western Coalfields Ltd. vs. Commissioner of Central Excise (20 February 2019)

/ A.M. Khanwilkar, Ajay Rastogi, Central Excise Act, 1944, Central Excise Act, 1944 with Section 11B, Excise Duty, Indirect Taxes, Judges, Limitation Period, Refund of Excise Duty, Tax Law

Supreme Court clarifies refund claims under Central Excise Act: Western Coalfields Ltd. vs. Commissioner of Central Excise (2019) LEGAL ISSUE: Applicability of limitation period for refund claims under Section 11B of the Central Excise Act, 1944 when the duty was paid under protest by the manufacturer and the refund is claimed by the buyer. CASE

Supreme Court clarifies refund claims under Central Excise Act: Western Coalfields Ltd. vs. Commissioner of Central Excise (20 February 2019) Read Post »

Supreme Court clarifies refund claims under Central Excise Act: Western Coalfields Ltd. vs. Commissioner of Central Excise (20 February 2019)

/ A.M. Khanwilkar, Ajay Rastogi, Central Excise Act, 1944, Central Excise Act, 1944 with Section 11B, Judges, Limitation Period, Refund of Excise Duty, Supreme Court Judgments, Tax Law Judgments

Supreme Court clarifies refund claims under Central Excise Act: Western Coalfields Ltd. vs. Commissioner of Central Excise (2019) Date of the Judgment: 20 February 2019 Citation: 2019 INSC 141 Judges: A.M. Khanwilkar, J., Ajay Rastogi, J. Can a buyer claim a refund of excise duty paid by the manufacturer under protest, even if the buyer’s

Supreme Court clarifies refund claims under Central Excise Act: Western Coalfields Ltd. vs. Commissioner of Central Excise (20 February 2019) Read Post »

Supreme Court clarifies refund claims under Section 11B of the Central Excise Act: Western Coalfields Ltd. vs. Commissioner of Central Excise (20 February 2019)

/ A.M. Khanwilkar, Ajay Rastogi, Central Excise Act, 1944, Central Excise Act, 1944 with Section 11B, Judges, Limitation Period, Refund of Excise Duty

Supreme Court clarifies refund claims under Section 11B of the Central Excise Act: Western Coalfields Ltd. vs. Commissioner of Central Excise (2019) LEGAL ISSUE: Whether the limitation period of six months applies to refund claims filed by a buyer when the central excise duty was paid under protest by the manufacturer. CASE TYPE: Central Excise

Supreme Court clarifies refund claims under Section 11B of the Central Excise Act: Western Coalfields Ltd. vs. Commissioner of Central Excise (20 February 2019) Read Post »

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