#Cestat judgments
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Refund amount must be shown as receivable to satisfy Bar of Unjust Enrichment

Re-credit of CENVAT reversed on instructions of Revenue without any dispute is allowed

Raising of same grounds in 2nd round of ligation which were disposed in 1st round and no appeal been filed

Nearest time, in terms of Rule 7 of the Excise Valuation Rules

Goods imported at Chennai Port cannot be alleged as mis-declared by Mumbai Customs House

Service tax demand on amount credited/ debited to suspense account for period prior to 10.05.2008 is not exigible to Service tax

Works Contracts exigible to Service tax even before June 1, 2007

List of Indirect Tax cases against accepted by CBEC

Cenvat credit cannot be denied at the end of recipients of goods, on the premise that higher duty been paid by manufacturer

Subsequent reversal of Cenvat credit initially availed but not utilized, tantamount to non-availment of Cenvat credit

Filing of more than one Refund claim in a month cannot be denied when statutory time limit is elapsing

Non refund of pre-deposit for long period without reason is harassment

Dismissal of appeal for non-compliance of pre-deposit condition

Once Rebate claim is cancelled, EOU entitled to take re-credit in Cenvat Credit Account
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.
