Courts: CESTAT Delhi
1,306 articlesCustom Duty

Custom Duty
Customs Broker cannot use IEC of others without their knowledge for import by his client
Custom Duty

Custom Duty
Small mismatch in case of large variety of goods cannot be treated as deliberate
Custom Duty

Custom Duty
No unjust enrichment if Appellant borne the incidence of SAD & not passed the same to customers
Excise Duty

Excise Duty
CESTAT allows refund of CVD/SAD as after 30.06.2017 under GST regime credit is not available
Service Tax

Service Tax
CESTAT allows 12% Interest on refund of deposit paid under Section 35F
Excise Duty

Excise Duty
Cenvat refund of unutilised credit is permissible when it is not possible to utilise such credit
Service Tax

Service Tax
One year section 11B limitation on refund claim not applicable due to overriding effect of CGST Act
Excise Duty

Excise Duty
Extended Limitation cannot be invoked in absence of Fraud by Taxpayer
Service Tax

Service Tax
Prasar Bharati Cannot Retain Service Tax Collected From Customers when no tax was actually chargeable
Custom Duty

Custom Duty
No penalty for import of drugs and cosmetics if competent authority issued NOC for release goods after inspection
Excise Duty

Excise Duty
Central Excise Act, 1944- Purchase & Sale includes transfer between two sister units
Service Tax

Service Tax
Section 65(105)(zzza): Works contract service not include Electric winding of motor
Excise Duty

Excise Duty
CESTAT upheld validity of Issue of two SCNs for the same Period
Excise Duty

Excise Duty
