Courts: CESTAT Chennai
961 articlesCustom Duty

Custom Duty
Redemption Fine cannot be demanded merely for issue of PSI certificate by Branch Office
Service Tax

Service Tax
Department cannot demand service tax again if same already been paid on behalf of appellant
Custom Duty

Custom Duty
Customs broker cannot be held liable for undervaluation of exported goods
Excise Duty

Excise Duty
CESTAT directs Adjudicating Authority to pass a speaking order
Custom Duty

Custom Duty
Conversion of free shipping bills to Advance Authorization allowable on satisfying circular 36/2010 conditions
Service Tax

Service Tax
Contract entered after 01.03.2015 are not eligible for exemption u/s 102 of the Finance Act, 1994
Excise Duty

Excise Duty
Refund claim granted based on CA certificate
Custom Duty

Custom Duty
Country of Origin Certificate not required to be submitted if Bill of Entry contains country of Origin
Excise Duty

Excise Duty
Refund of mistakenly paid service tax granted as incidence of tax not passed on
Excise Duty

Excise Duty
100% penalty not imposable as duty along with interest & 25% penalty paid within 30 days of order
Service Tax

Service Tax
CESTAT cannot grant reliefs extraneous to adjudication
Excise Duty

Excise Duty
CENVAT credit cannot be denied for mere mention of Individual name after company name
Service Tax

Service Tax
Refund claim cannot be rejected as time-barred considering date of re-submission of refund claim
Custom Duty

Custom Duty
