CESTAT Delhi orders full refund of Rs. 9.35 Crore excise duty paid under protest by Allied Chemical, overturning denial based on Cenvat credit use and unjust enrichment.
CESTAT Mumbai reduces penalty on importer for lacking special license in 2000, citing failure to verify profit margin as directed & SC judgment.
CESTAT Chennai held that refund claim filed beyond statutory time limit of 6 months stipulated under section 104 of the Finance Act, 1994 is liable to be rejected. Accordingly, appeal of the assessee dismissed.
CESTAT Delhi held that service tax correctly demanded on the basis of Form 26AS since the appellant has not filed any returns and is also not registered with service tax department. Accordingly, appeal of assessee dismissed.
Overlooking COO without following procedure set out in Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Member States of ASEAN and the Republic of India) Rules, 2009 is untenable.
CESTAT Kolkata held that Lemoneez, being juice of single citrus pulp, is rightly classifiable under Tariff Item No. i.e. CTH 2009 31 00 instead of CTH 2106 as alleged by department. Hence, differential duty demand is set aside.
CESTAT Chennai held that expense of air travel of service provider who provided Management Consultancy Service is not includible in value for discharge service tax under reverse charge mechanism [RCM]. Accordingly, appeal allowed and demand set aside.
CESTAT Mumbai sets aside penalty and license revocation for SYNC Logistics, finding customs failed to prove breach of record rules under CBLR 2018 Reg 10(k).
CESTAT held that submission of TR-6 challans proved the appellant bore the burden of Customs duty including SAD. Consequently, the tribunal set aside the refund rejection and directed the authority to refund SAD of Rs. 2,87,801/-.
Nokia India Sales wins customs refund case at CESTAT. Tribunal overturns lower authority on unjust enrichment & limitation, accepting CA certificate.
