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1. Nature of Duty Paid by 100% Export Oriented Units (EOU) - The CESTAT held that while the measure adopted for computing duty paid by 100% EOUs may be based on customs...

2. Reopening of assessment u/s 147 - Disallowance of custom duty paid - The claim of the assessee for the custom duty is not applicable in the given facts and circumstances...

3. Refund claim - excise duty paid wrongly - The entry was made debiting the excise duty without actually collecting the excise duty - they have not paid the excise duty...

4. Duty demand - collection excess duty from customers on sale of import goods - duty under Section 11D of the Central Excise Act cannot be demanded on imported custom...

5. 100% EOU - de-bonding - refund of the excise duty previously paid - Admittedly, such duty was paid at the time of what is referred to de-bonding. However, this would not...

6. Disallowance of excise duty - an item of section 43B - Since the excise authority held that CENVAT credit on fuel used for generation of electricity supplied to the...

7. Refund of Terminal Excise Duty (TED) - supplies against ICB are ab initio exempted from payment of excise duty - during the relevant period, no such condition was...

8. Demerger/amalgamation of unit - Liability of predecessor / successor - Extended Period of limitation - The Revenue received the duty on the very same dispatches covered...

9. Refund of central excise duty paid ignoring the benefit of exemption notification - Merely because the assessee submitted the application for eligibility on 08.01.2012,...

10. 100% Export Oriented Unit – CENVAT credit cannot be utilized for paying Customs duty on imported goods and paying Excise duty on inputs which are cleared as such - AT

11. Addition on account of difference in Arm’s Length Price - As far as rate of custom duty is concerned, it can be easily taken from the official website of the European...

12. Adjustment of excise duty short paid with the excise duty paid in excess - finalization of provisional assessment - adjustment allowed.

13. Refund of Excise duty paid under protest - it was obligatory on the part of Central Excise Officer to have issued a notice to the appellant for payment of the short paid...

14. Recovery of amount u/s 11D - even if it is assumed that the process of blending of ethanol with motor spirit does not amount to manufacture under Section 2(f) of Central...

15. Deletion of addition made on account of excise duty – The Excise Duty was paid under protest - merely because assessee contested the liability, the same cannot be disallowed - AT