Courts: CESTAT Delhi
1,306 articlesCustom Duty
Custom Duty
CHA cannot be expected to detect fraudulent exporter as bank officials despite verification failed to detect it
Excise Duty
Excise Duty
Extended period of limitation cannot be invoked if issue on merit decided in favour of Assessee
Excise Duty
Excise Duty
Time bar not apply to refund of duty paid by mistake
Service Tax
Service Tax
Conditions for seeking exemption for GTA satisfied hence denial of exemption for procedural lapse unjustified
Custom Duty
Custom Duty
Immunity by Settlement Commission to main noticee is also available to co-noticees
Custom Duty
Custom Duty
Classification of goods manufactured out of carbon fibres with wooden handle
Service Tax
Service Tax
Service tax not payable on assisting registration of vehicles with RTO
Custom Duty
Custom Duty
Customs: Re-valuation of goods without rejection of transaction value is invalid
Service Tax
Service Tax
Profit on ocean freight charges not leviable to service tax
Custom Duty
Custom Duty
Authority duty bound to refund excess duty paid because of an error in EDI system
Goods and Services Tax
Goods and Services Tax
Rule 5 of Cenvat Credit Rules cannot be invoked to sanction refund of unutilized Cenvat credit
Service Tax
Service Tax
Blasting services classifiable under works contract services
Custom Duty
Custom Duty
Transaction value rightly rejected due to mis-declared quantity & grade of guar gum
Custom Duty
Custom Duty
