CESTAT Delhi sets aside penalty on former CFO, rules mere mismatch in gold dore bar content not proof of customs duty evasion attempt.
CESTAT Delhi directs refund of Rs 107 crore deposited under protest by Barmer Lignite Mining Co, ruling unjust enrichment doctrine inapplicable due to regulated price.
CESTAT Delhi orders full refund of Rs. 9.35 Crore excise duty paid under protest by Allied Chemical, overturning denial based on Cenvat credit use and unjust enrichment.
CESTAT Delhi held that service tax correctly demanded on the basis of Form 26AS since the appellant has not filed any returns and is also not registered with service tax department. Accordingly, appeal of assessee dismissed.
CESTAT Delhi rules booking disputed tax as expense doesn’t prove unjust enrichment, allows Oiles India refund claim paid under protest after goods clearance.
CESTAT Delhi held that consultancy services rendered by the appellant to the foreign university/foreign group entity do not fall under the category of “intermediary services” and the appellants are eligible for the benefit of „export of services”. Accordingly, appeal allowed and demand set aside.
CESTAT Delhi sets aside order in Tradewell customs valuation dispute, finding reliance on a previously quashed order improper for rejecting transaction value.
CESTAT Delhi rules that time spent pursuing an appeal before the wrong forum, based on official guidance, can be excluded from limitation.
CESTAT Delhi rules incentives to advertising agency from media houses for targets are not taxable under Section 66E(e) as no obligation exists.
CESTAT Delhi allows Sony India’s appeal, granting customs duty exemption for digital still image video cameras, based on a Larger Bench ruling overturning previous view.
