#Cestat judgments
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Rule 6(3) of CCR, 2004 not applicable to electricity generated out of waste

Unjust Enrichment not Applicable to Pre-Deposit Refund

Pre-GST unutilized Credit of Education Cess, SHEC and KKC eligible to be refunded

Limitation Cannot start to run unless right to receive a claim or refund crystallized

Revenue department cannot pass a demand order beyond the scope of SCN

Manufacturing exporters has little scope for utilization of accumulated CENVAT credit

Adjudicating authority can exercise discretion for provisional release of seized goods

Absence of segregation of credit taken on ‘Input Services’ would restrict application of correct ratio as per CENVAT Credit Rules.

Depreciation allowable up to the date of payment of import duty

Branch in any other country, treated as ‘separate person’, Service tax not payable in India

Exemption Notification No. 29/89-C.E. dtd. 01.03.1989 applies only to Kerosene

CESTAT explains Section 11BB provisions related to Interest on delayed refunds

CESTAT upheld penalty for issue of Invoices without Movement of Goods

No Penalty & Confiscation for mere Clerical Error in filling Bill of Entry
Explore the latest Cestat judgments updates on TaxGuru, including notifications, circulars, classification and valuation issues, exemptions, import-export procedures and important judicial or advance-ruling developments. The coverage helps importers, exporters and professionals track changes in customs and indirect tax law and understand their practical compliance, duty and litigation implications.
