CESTAT Chennai held that refund of duty paid under mistake of law cannot be denied when the refund claim is filed within the time prescribed under section 11B of the Central Excise Act, 1944.
Unpacking the latest CESTAT Chennai verdict on the PepsiCo India vs Commissioner of GST & Central Excise case, exploring how PepsiCo India was granted the benefit of a 1% duty rate on fruit pulp following a reversal of ineligible credit.
A critical review of the case between Graphite India Limited and the Commissioner of Customs, with an emphasis on the significance of adhering to Project Import regulations and the implications of not doing so.
A detailed look at the case of IGP Engineers Pvt Ltd Vs Commissioner of GST & Central Excise, where CESTAT ruled that duty exemption could not be denied due to an initial mismatch.
CESTAT Chennai held that as all the details are furnished based on which permission for DTA clearance was granted. Accordingly, allegation of willful suppression of facts with intent to evade payment of duty is without any factual basis. Hence demand set aside as time barred.
CESTAT Chennai held that Upgraded Beneficiated Ilmenite are synthetic Rutile and hence classifiable under CTH 2823 and not under 2614.
CESTAT Chennai held that extended period of limitation not invocable as department was duly aware about what was being imported and the purpose thereof.
CESTAT Chennai held that confiscation of goods cannot be sustained as imported goods are provisionally released after complying with the necessary requirement of Prevention of Food Adulteration Rules, 1955.
CESTAT Chennai held that branch office located in USA rendered the ‘onsite support service’ to its associated enterprise (AE) situated outside India and hence the same is not exigible to tax under the Finance Act, 1994 and accordingly all charges under the Finance Act are set aside.
CESTAT Chennai held that as Chapter Heading 3302 covers both natural and/or synthetic mixtures of odoriferous substances, ‘tomato dry flavour’ is correctly classifiable under CTH 3302 10 10 instead of 2106 90 60.
