Bangalore CESTAT directs cash refund of Cenvat credit to EOU for period before GST, citing transitional provisions and binding precedents.
CESTAT Mumbai classifies Liquid Seaweed Concentrate as fertilizer (CTI 3101), overturning ruling that called it a plant growth regulator (CTI 3808).
CESTAT Chandigarh allows EMM EII Wooltex refund for CVD/ACD, ruling against denial based on apprehension; cites contradictory lower authority order.
CESTAT Hyderabad rules Section 142(3) CGST Act doesn’t grant cash refund for service tax paid post-GST if not eligible under prior laws.
CESTAT Hyderabad directs refund of CVD/SAD paid post-GST on failed EPCG export obligation, citing eligibility under transitional law.
CESTAT Chennai rules CENVAT credit re-credited before GST, but not usable after, must be granted as cash refund, citing impracticality and CGST Act.
CESTAT Chennai rules Circor Flow Technologies eligible for refund of service tax paid late for pre-GST period, citing vested right and GST Act provisions.
CESTAT Hyderabad held that the activity of investment in mutual fund does not involve the presence of a service rendered by a service provider towards a recipient of service for some consideration.
CESTAT Mumbai upholds dismissal of Customs appeal, ruling it was filed beyond statutory time limit under Section 128, citing Supreme Court precedent.
CESTAT remits power project interest waiver case back to Chief Commissioner, citing unreasoned rejection and violation of natural justice principle.
