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 Chennai dismisses tax appeals against Orchid Healthcare, ruling pre-resolution government dues not in NCLT plan are extinguished, citing Supreme Court.
CESTAT Chennai held that jewelry worn or concealed on person arriving in India from abroad is covered under Baggage Rules, 2016 hence there cannot be presumption that it is covered under the Customs Act, 1962.
CESTAT Chennai held that cess levied on export of Shrimp and Prawns was unlawful and since the element of Agricultural Produce Cess paid on the export of Prawns and Shrimps was not passed, refund of the same is eligible.
CESTAT Chennai order in Steel Authority of India Ltd. vs. Commissioner of GST & Central Excise regarding irregular CENVAT credit, interest liability, and penalty imposition.
CESTAT Chennai partly allows appeal in Chadhuram Enterprises case, reducing redemption fine and penalty for non-compliance with labelling rules.
CESTAT Chennai held that demand for IGST on ‘lithium-ion batteries’ at the rate of 18%, however, demand for interest set aside since section 3(12) of the Customs Tariff Act incorporated interest only with effect from 16.08.2024.
TDS is always deducted from the amount payable and it is not any other consideration. Therefore, the demand on this score cannot sustain and hence, the impugned order to this extent is set aside.
CESTAT Chennai dismisses Customs appeal seeking further action against a broker whose employee colluded in duty evasion. Existing suspension upheld.
