Home Highlights June 2012 Year 2012 This

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1. SEZ unit - Refund of Service Tax - Service Tax paid on Banking and Other Financial Services - mere technical discrepancy in the invoices cannot be the ground for denying...

2. The Policy Circular No. 04/2024 issued by the Directorate General of Foreign Trade provides relaxation in the requirement of submitting 'Bill of Export' as evidence of...

3. Claim of refund - SEZ unit - Notification No. 09/2009-ST and 17/2011-ST - mere supply of surplus power in DTA as mentioned in Rule 47 of SEZ Rules, cannot be construed...

4. Claim of rebate/refund - export of goods from DTA unit to SEZ units - initially applicant cleared excisable goods without payment of duty under UT-I Bond to the SEZ Unit...

5. Refund of SAD - It is apparent from the copy of receipt for filing refund claim that the appellant had filed the copy of sale invoices and also summary of sale invoices...

6. Refund claim - SEZ unit - the petroleum product i.e., High Speed Diesel (HSD) being a non-cenvatable goods for which the supplier had raised commercial invoices wherein...

7. SEZ Units, Exemption and Refund of servcie tax, CBEC clarifies various issues

8. SEZ unit - Recovery of CENVAT Credit alongwith interest and penalty - the appellant is not claiming the benefit of the Exemption Notification, but is claiming CENVAT...

9. Refund of service tax - SEZ unit - The Notification provides that claim for refund shall be filed within one year from the end of the month, in which actual payment of...

10. Reversal of CENVAT Credit - Exemption to SEZ Units - The Tribunal analyzed relevant legal provisions and found no restriction prohibiting the SEZ Unit from utilizing...

11. CENVAT Credit - duty paying documents - appellant has taken the credit on the basis of extra copy invoices, capital goods and invoices were on the name of other unit -...

12. Jurisdiction to sanction Refund - Customs authorities or SEZ authorities - Refund of additional duty - SEZ unit - The refund application shall be decided by the...

13. Refund of Central Excise Duty - SEZ units - There is no mechanism under SEZ Rules for claiming rebate/refund on goods procured from the DTA. - In the absence of any...

14. Refund of service tax paid - SEZ - In this case, the head office is located in Gurugram and it is not an SEZ unit. A portion of the services received in Gurugram are for...

15. Refund claim - deemed exports - assessee claims that the supplies from DTA to SEZ unit is a deemed export and as good as physical exports - refund allowed - AT