Home Highlights September 2015 Year 2015 This

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1. Refund claim in respect of excess paid duty - proceeding of rebate and proceeding of refund are two different proceedings - appellant have rightly claimed the refund of...

2. Refund claim of customs duty - short landing of the imported goods - This is not a case for remission of duty but is a case of application for refund on the ground that...

3. Refund of excess duty paid on actual consumption of bunkers on the vessel during coastal trade - Unjust enrichment - Refund allowed - AT

4. Classification and assessment of oil contained in the bunker tanks, both inside and outside the engine room of a vessel imported for breaking up - Tribunal had allowed...

5. Classification of imported goods - Oil contained in the Bunker tanks in Engine Room of Vessel imported for breaking up, are associated and connected with the machinery...

6. Levy of Customs Duty - transshipment of cargo - foreign-going vessel - bunker consumption for tug vessels - The tribunal examined relevant provisions of the Customs Act...

7. 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...

8. Confiscation of goods - Clandestine removal of bunkers - import of duty free Furnace Oil & HSD Fuel Oil under warehouse procedure - The tribunal conducted a thorough...

9. Refund claim of excess paid duty - imported goods, USB Modem - since the duty incidence has been borne by the respondent, claiming of refund of such excess duty in terms...

10. Refund of excise duty paid erroneously - When the appellant realized that he has paid excess duty thereafter he filed the refund application under Section 11B of the...

11. Refund claim - The decision of ITC Limited is not applicable to the present facts and circumstances of the case as at the time of filing of Bills of Entry, the appellant...

12. Import duty - When the vessel was manufactured by an Indian company and was sold to another Indian company which was using this vessel, no question of import duty arises - SC

13. Refund in cash - export of goods - refund of duty paid in excess through cenvat credit - voluntary excess payment of duty - re-credit allowed - no cash refund - CGOVT

14. Import of two Vessels for breaking purpose Demand of differential duty - bunker and stores - the subject bunker and stores were declared by the master of the vessel in...

15. Re-import of goods - Claim of exemption from customs duty - Whether the original export was under the claim of refund of IGST? - Appellant claimed that at the time of...