- Home
- General Issues
- Refund
- Timeline to apply refund
- Whether refund application timelines is counted from date of original application or from submission of subsequent documents ?
Whether refund application timelines is counted from date of original application or from submission of subsequent documents ?
Issue Favourable to Tax Payer ?:- yes
Held - In our view, the appellate authority appears to have misconstrued the submission of the petitioner. Case of the petitioner is that petitioner had uploaded documents, however, the system did not register the documents which were uploaded from the end of the petitioner. The appellate authority records that petitioner had not submitted any documents which were submitted along with the reply.
From the record of the respondents, it a.....
Issue Favourable to Tax Payer ?:- yes
Held - We are of the view that Rule 90(3) cannot be applied in the manner as sought to be done by the Adjudicating Authority. Merely because certain other documents or clarifications are sought by way of issuing a Deficiency Memo, the same will not render the application filed by a taxpayer as non est.
If the application filed is not deficient in material particulars, it cannot be treated as non est. If it is accompanied by the documenta.....
Issue Favourable to Tax Payer ?:- yes
Held - We find that there is no dispute that the appellant had filed the refund claim on 03.12.2010 i.e. within the prescribed time limit. However, due to non-submission of Cahrtered Accountant Certificate, the refund was returned to the appellant which was subsequently, filed on 30.12.2010. In this fact, it is settled law that once the refund claim was filed within the stipulated time period and even though the same was returned by the depart.....
Issue Favourable to Tax Payer ?:- yes
Held -The rejection of refund claims as time-barred by ignoring the date of initial filing of the claim is not sustainable. The Tribunal in the case of Repco India Ltd. Vs CCE Belapur - 2016 (43) STR 203 (Tri.-Mumbai) had analyzed the similar issue and held that when claim has been returned for rectifying the deficiencies the claim cannot be held to be time-barred by computing the period of one year from the date of resubmitting the claim.
.....Issue Favourable to Tax Payer ?:- yes
Held - Needless to say that the date of original submission has to be taken for computing the period of one year as it is the date on which the appellant has filed the claim initially. The claim has been returned and not processed and rejected by the department. When the claim is returned for resubmission, the appellant is allowed to make the required rectification. On such score, I am of the view that rejection of the refund claim on the .....
- Whether reimbursement of expenses is leviable to GST?
- Whether input tax credit is admissible if invoice/debit note does not appear in Form GSTR-2A/2B or tax is not paid by supplier ?
- Whether marketing and sales promotion services to customers located outside India is intermediary or export of services ?
- Whether order / show cause notice is valid if passed without pre-show cause notice consultation or GST DRC-01 (summary SCN) or GST DRC-01A (tax intimation notice) ?
- Whether recovery proceedings can be initiated if assessee is willing to file an appeal ?
- Whether input tax credit can be transferred to the transferee entity in case of an inter-state business transfer ?
- Whether interest is payable for the period during which the reply to the deficiency memo remains pending ?
- Whether combined show cause notice can be issued covering multiple financial years ?
- Whether tax can be recovered by Department without prior intimation in Form DRC-01D ?
- Whether a penalty equal to 200% of the tax amount can be demanded in case of detention or seizure of goods ?
