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1. Duty drawback - recovery of erroneously sanctioned claim under Rule 16 of Drawback Rules where no time limit is prescribed - recovery proceedings are valid - CGOVT

2. Recovery of duty drawback already granted - mechanism is absent in Duty Drawback Rules, 1995 thus demand under Rule 16 of Drawback Rules, 1995 is not sustainable.

3. Limit limit to pass order u/s. 201(1)/201(1A) - default for non-deduction of tax at source (TDS) - A subsequent amendment to the provision cannot give a new lease of...

4. Demand of excess paid drawback – recovery of duty drawback after revision in rate can be initiated u/s 11A read with Rule 16 of duty drawback rules, 1998 - CGOVT

5. CENVAT Credit - time limitation - entitlement for Credit beyond six month - since the time limit has been extended from six months to one year by substitution in the...

6. Recovery of erroneous Duty Drawback - Rule 16 of the Drawback Rules, 1995 - By inserting Rule 20(2) government has shown its different intention and Rule 20(2) of...

7. Deduction us.37(1) on account of “Escrow Disbursement Provision” ('EDP’) - Prior period expenditure - To put it simply, the AO will bifurcate total Escrow Disbursement...

8. Request for conversion of free Shipping Bills into Drawback Shipping Bills - Long lapsed period between exports (1998) and the request for conversion (2007) - The...

9. Filing of Form GST TRAN-1 - time limit for filing of the form - The time limit stipulated under Rule 117 of the Rules is not ultra vires of the Act. This Rule is...

10. Conversion of shipping bills from duty drawback scheme to advanced authorisation scheme - mistake in the shipping bills occurred - time limitation - The provision of...

11. Recovery of drawback duty under Rule 16 of Drawback Rules – Respondent assessee made a statement that no All Industry Rate of drawback fixed or existing - Merely making...

12. Seeking amendment in the shipping bills - conversion from Drawback Scheme to Advance Authorization Scheme - When no time limit for making a request for amendment of any...

13. Recovery of Duty Drawback - Petitioners has raised three issues namely (i) Effect of repeal of duty drawback rules 1995 w.e.f. 01.10.2017 (ii) Absence of mechanism to...

14. Validity of order beyond the scope of Show cause notice - Statutory time limit for filing of appeal already expired - Though the impugned order was passed on 10.05.2022...

15. Time limit of completing the proceedings - non deduction of TDS u/s 194C - the proviso to section 201(3) which was made to extend the time limit of completing the...