#Cestat judgments
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5,842 articlesCustom Duty

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

Service Tax
Section 11B time limitation for claiming refund not applies to ‘deposit’ in PLA
Custom Duty

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

Service Tax
Service Tax Refund cannot be denied merely because FIRC contains address of HO instead of place where service was availed
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
Service Tax Demand cannot be raised merely based on investigation conducted by Income Tax Authorities
Custom Duty

Custom Duty
Officer who Assessed Bill of Entry or his successor in office can only issue SCN
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
Excise Duty

Excise Duty
Once Cenvat credit is debited, it is as good as not taking credit at all
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
