Refund not filed within 6 months from issue of notification no. 11/2017-CE (NT) rejected as time-barred

Commissioner Vs Prem Mehandi Center (CESTAT Delhi)

CESTAT Delhi held that refund of excise duty paid on Henna Powder and Henna Paste in terms of notification no. 11/2017-CE (NT) dated 24.04.2017 rejected as refund claim was not filed within a period of six months from the date of issuance of notification....

CESTAT Rules Denial of Interest on Cenvat Credit Refund After 3 Months Not Legal

Shakti Pumps (India) Ltd. Vs Commissioner of Central Goods & Service (CESTAT Delhi)

Analysis of CESTAT Delhi's decision in Shakti Pumps (India) Ltd. vs. Commissioner of Central Goods & Service regarding the denial of interest on a refund of Cenvat Credit....

Extended period not invocable as wrong assessment not pointed out during scrutinizing return

Gripsurya Re-cycling LLP Vs Commissioner of Central GST and Central Excise (CESTAT Delhi)

CESTAT Delhi held that if the audit points out some wrong assessment which was not pointed out by the officer scrutinizing the ER-1 return, the fault lies at the doorstep of the officer. Hence, invocation of extended period of limitation bad-in-law....

CESTAT denies Area-Based Excise Duty Exemption due to Late production Commencement

Agarwal Aluminiums Vs Commissioner (CESTAT Delhi)

Read the full text of the CESTAT Delhi order on Agarwal Aluminiums vs. Commissioner, where area-based excise duty exemption was denied due to production date....

Imposition of penalty not sustainable as duty demand settled under SVLDR Scheme

V.K. Aggarwal Vs Commissioner of Central Tax (CESTAT Delhi)

CESTAT Delhi held that when the demand of duty has been settled under SVLDR Scheme, the imposition of penalty would fail on simple ground that if the appellants had applied under the said scheme, they would have paid ‘nil’ duty....

Customs broker facilitating export of prohibited items liable for penal action

Sanjay Prabhakar Vs Commissioner of Customs (CESTAT Delhi)

CESTAT Delhi held that revocation of customs broker licence and penalty action thereof on customs broker justified as he duly facilitated export of Prohibited items i.e. Gutkha pouches....

Revocation of Customs Broker Licence unjustified without active or passive facilitation in mis-declaration/ undervaluation

Shyam Singh Vs Commissioner (CESTAT Delhi)

CESTAT Delhi held that imposition of harsh punishment of revocation of Customs Broker Licence in absence of any active or passive facilitation in mis-declaration and undervaluation of imported goods unjustified....

Cenvat Credit Allowed for SMS Plant Installation Under ‘Modernization, Renovation or Repair’

Bhagwati Power & Steels Ltd. Vs Commissioner (CESTAT Delhi)

Explore the details of the case Bhagwati Power & Steels Ltd. Vs Commissioner decided by CESTAT Delhi. Understand the verdict on the allowance of Cenvat Credit for installing an SMS Plant under modernization and renovation clauses....

Appellate authority cannot reject refund on a ground not indicated in SCN

Hindustan Motors Limited Vs Commissioner of Customs And Central Goods And Service Tax (CESTAT Delhi)

In the Hindustan Motors Ltd vs. Commissioner of Customs and CESTAT Delhi case, the appellate authority's power to reject a refund claim based on grounds not indicated in the show cause notice is discussed....

Denial of benefit of VCES based on notice which is time barred is unjustified

JMD Limited Vs Commissioner (CESTAT Delhi)

CESTAT Delhi held that denial of benefit of Voluntary Compliance Encouragement Scheme, 2013 (VCES) based on the show cause notice which is time barred is unjustified....

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October 2023