In the case between Shital Ispat Pvt Ltd and C.C.-Jamnagar, CESTAT Ahmedabad orders re-consideration, stating the one-year period for filing a refund begins from the date of finalizing the bill of entry in instances of initial provisional assessment.
In the case between Pelican Rubber Ltd and Commissioner of Customs, CESTAT Hyderabad asserts that a CA Certificate is insufficient to prove the incidence of duty, directing a remand to the Original Authority for re-examination.
Explore the crucial CESTAT Ahmedabad judgment on Sun Pharmaceuticals Industries Ltd Vs C.C.E. & S.T, casting a spotlight on the adherence to EXIM policy and implications for the pharmaceutical industry.
The case of Hindalco Industries Limited Vs C.C.E-Bharuch, involving a forged VKGUY/DEPB licence issue, has been remanded for reconsideration by the CESTAT Ahmedabad. Read for in-depth analysis and conclusions on this case.
The CESTAT Ahmedabad upholds Commissioner (Appeals)’ decision to remand the C.C.E. & S.T Vs Indian Oil Corporation Ltd case back to adjudicating authority for re-examination of documentary evidence regarding unjust enrichment.
CESTAT Chennai held that the provisions made in the books of account by the appellant as per the GAAP towards sharing the expenditure on account of receipt of sponsorship services cannot be subjected to tax.
CESTAT set aside the order demanding excise duty and held that the buyer who has paid a valuable consideration could not be proceeded upon by taking the aid of a larger period of limitation as per Section 11A(1) of the Central Excise Act, 1944 unless it is proved that the buyer was also involved in fraud.
CESTAT Chennai held that duty demand on semi-finished goods and finished goods not sustainable as goods are exported on payment of duty under section 3(1) of the Central Excise Act, 1944.
CESTAT Kolkata held that goods imported separately by two different importers cannot be clubbed for classification purpose. Goods imported by appellants not in CDK condition cannot be classified under Customs Tariff Heading 87038040.
CESTAT Chennai held that when Form-H has been produced to establish that the goods have been exported the value of such clearances would not be included in the aggregate value so as to deny the SSI exemption.
