Home Highlights November 2010 Year 2010 This

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1. ST – repair & maintenance Service – sales tax / VAT paid on material – deduction allowed

2. Refund of unutilzed cenvat credit - Rule 5 of CCR - Notification no. 5/2006 - amendment appears to have done away with 1:1 correlation between input and final product...

3. Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

4. Refund claim - excess duty paid at 5% instead of 1% - the appellant is liable to pay Basic Customs duty at the rate of 1% and have paid the excess duty. Therefore, the...

5. Amendment of section 244A. - additional interest on refund - where a refund arising out of appeal effect is delayed beyond the time prescribed under subsection (5) of...

6. 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...

7. Scope of exemption notification - Absolute exemption or conditional exemption - In the present case, the goods were supplied under notification No. 108/1995-CE depending...

8. Treatment of sales tax refund as income under section 41(1) - Decided against the revenue.

9. Suspension of Custodianship – Unauthorised removal of seized Red Sander logs - Appellant being custodian of seized container had violated Regulations enshrined in...

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

11. Refund claims – unjust enrichment – service tax paid under protest – refund allowed - AT

12. Rebate/ Refund claim - merchant exporters - The duty was paid @ 10% instead of 4% - rebate is admissible only to the extent of duty paid at the effective rate of duty...

13. Refund claim - deemed exports - The specific inclusion of clause (1A) in Rule 5 bid clearly shows the legislative intent to allow refund facility to actual physical...

14. FEMA (Transfer or Issue Of Security By A Person Resident Outside India) - Sixth Amendment – Amendment In Regulations 2, 5, 10, 12 And Schedules 1, 2, 5, 6 & 7 - Notification

15. Refund - mismatch in case of GSTR-3B and shipping Bill - Prior verification of credentials of the exporter - Provision and manner of withholding of refund - Refund of...