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1. Claim of Refund - Post GST, on demand, appellant paid service tax under reverse charge basis and claim refund as the same is eligible as Input Tax Credit under the...

2. Warehousing of imported Goods without payment of duty - The Tribunal concluded that the appellant complied with all legal provisions for the importation and warehousing...

3. Refund of service tax - Transition of credit to GST - The words “notwithstanding anything contrary contain in said law” means that the provisions of this Section will...

4. Entitlement for interest of refund from the date of deposit - Post GST regime - Section 142 of the Act when read with Section 2(48) of the Act is a complete answer to...

5. Refund of Service Tax - time limitation - Exercise of power u/s 142(3) of GST Act for refund of service tax - The case involves the rejection of a refund claim by the...

6. Refund of service tax paid on Reverse Charge Mechanism - It is the case of the Department that payment of service tax on RCM, availment of CENVAT credit of the same and...

7. Power of tribunal to review application - It is the well laid down proposition of law that ‘in the absence of any power of ‘Review’ or ‘Recall’ vested with the...

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

9. Refund claim - service tax paid under protest under bonafide belief that service tax is chargeable - concept of mutuality - Co-operative Society - collecting amounts...

10. Warehousing of imported capital goods used in the generation of solar power - Cancellation of license of warehousing as granted in terms of the MOOWR Regulations -...

11. Refund claim - jurisdiction - the appellants filed the refund claims to the Assistant Commissioner of Central Excise having jurisdiction over the factory of manufacturer....

12. Omission of sections 62 and 63 of Customs Act, 1962 - To omit the provisions regarding Control over warehoused goods and Payment of rent and warehouse charges

13. Warehousing charges cannot be imposed during detention period but demand of Warehousing charges confirmed for period after the date when option to get the goods released...

14. Refund - Unutilized CENVAT credit - 100% EOU - bank charges, courier and clearing charges and other professional service charges, computer maintenance, clearing charges,...

15. Unable to avail and utilized Cenvat Credit - Refund of the Countervailing Duty (CVD) and Special Additional Duty (SAD) - The order under challenge has wrongly rejected...