Home Highlights July 2014 Year 2014 This

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1. Refund of SAD - The appellant, a trader, imported goods and claimed a refund on the paid Special Additional Duty (SAD). However, the refund claims were rejected by the...

2. Refund of Cenvat credit - Rule 5 – Power of Additional Commissioner to adjudicate refund claim - AT

3. Refund of CENVAT Credit - alleged lack of nexus - The procedure for claiming such refund, enshrined in notification no. 27/2012-Central Excise Act, 1944 (NT) dated 18th...

4. Refund claim of 5% additional duty - even if there is no endorsement in the commercial invoices, the SAD of refund should be allowed. - AT

5. Denial of refund of Special Additional Customs Duty - period of one year for filing refund claim of SAD is to be counted from the date of finalization of provisional...

6. Denial of CENVAT CRedit - Nexus with manufacture - credit taken on supplementary invoices allowed - AT

7. Refund of SAD - sale invoices submitted has not been either printed or stamped with endorsement - when the price shown in the sale invoice is consolidated one and the...

8. Refund of SAD - time limitation - Though the issue of limitation is not applicable to the present refund claims and the refund claim of SAD cannot be held to be barred...

9. Refund of unutilized CENVAT Credit - surrender of registration - the appellant is entitled for refund claim of unutilized cenvat credit lying in their cenvat credit...

10. Refund claim of Additional duty of Customs - Refund claim of SAD - Limitation - beneficial circular to be applied retrospectively while oppressive circular applicable...

11. Refund of SAD - The tribunal noted that the Adjudicating Authority had accepted the CA Certificate in support of the refund claim for some Bills of Entry but had...

12. Refund of SAD - It is apparent from the copy of receipt for filing refund claim that the appellant had filed the copy of sale invoices and also summary of sale invoices...

13. Refund of CENVAT Credit - Section 142 (3) of GST Act provides how to deal with claims of refund of service tax of tax and duty / credit under the erstwhile law. It is...

14. Denial of CENVAT Credit - invoices did not contain the registration number of the service provider which is a mandatory requirement - Rule 9(2) of Cenvat Credit Rules -...

15. Refund of SAD - refund claims filed without requisite documents - Undisputedly the necessary documents which were required for filing this refund application were under...