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1. Eligibility to claim refund of IGST - The availing exemption under Notification No.79/2017-Cus dated 13.10.2017 in respect of additional duty of Customs under...

2. Exemption from IGST - Re-import of aircrafts and parts thereof after repairs - the meaning assigned to duty of customs, as discussed above, is the meaning assigned to...

3. Goods imported against advance authorization scheme - claim of exemption towards (1) whole of the Customs Duty (2) whole of the Additional Duty (CVD) (3) Anti- Dumping...

4. CENVAT Credit - additional duty of customs paid - In fact, Hindustan Zinc had paid additional duty of customs by availing the benefit under serial number 122A/123 of the...

5. Refund of Customs Duty - Duty paid under protest or not - section 27 of the Customs Act, 1962 - The Tribunal held that it is the second proviso to section 27 (1) of the...

6. Refund of Additional Duty of Customs paid - to allow the limitation period to start from the date of payment of duty as prescribed under the amended notification, would...

7. CENVAT credit - inputs received from a 100% EOU - there is no warrant to restrict the scope of the term additional duty of customs occurring in the formula to only the...

8. Scope of exemption from whole of the additional duty - In absence of any description and nomenclature of additional duty in the notification there cannot be any...

9. Input tax credit (ITC) on Basic Customs Duty (BCD), Countervailing Duty (CVD) and Special Additional Duty (SAD) - In case of the Applicant, Basic Customs Duty (BCD),...

10. CENVAT Credit - 1%/2% Additional Duty of Customs (CVD) paid on the imported coal - The appellant has stated that though the appellant had taken CENVAT credit of CVD paid...

11. Exemption from payment of GST compensation cess to SEZ unit - A conjunctive study of Section 26(1)(a), 2(zd) of SEZ Act, 2005 and Section 2(15) of Customs Act, 1962...

12. Sustainability of cess, when basic customs duty itself was Nil - contention of the department is barring the basic customs duty, other duties namely EC, SHEC and SWS...

13. Non-payment of interest on the short levied CVD/Additional Duty of Customs leviable under Section 3(1) of the Tariff Act - In view of Section 3 of the Tariff Act read...

14. Seeking refund of amount debited from the MEIS scrips issued to the petitioner in cash - What is the duty to be imposed on the imported goods first be calculated and...

15. Levy of additional Custom duty SAD @ 4% - With this intension in the present case since appellant's goods is not chargeable to additional duty (GSI) due to exemption...