Home Highlights November 2018 Year 2018 This

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1. Refund claim - Export of goods - refund claims have to be filed shipping bill-wise or not - a conjoint reading of the Notification and the Form A-1 appended to the...

2. Seeking refund with interest on the IGST paid on the export of goods - wrongful mentioning the code in the shipping bills under which drawback is claimed - despite the...

3. Refund - even if the Department assessed the shipping bills, for the ductile iron spun pipes, attracting Notification No.66/2008-Cus, the right course of remedy would...

4. Seeking amendment of shipping bills - inadvertent error in the Shipping bills - seeking to credit ROSCTL benefit amounts to the petitioner’s Customs E-Scrip Ledger - The...

5. Refund of IGST - Zero Rated Supplies - wrong column selected in the shipping bill - the excess drawback on account of availing of CENVAT credit facility had been repaid...

6. Penalty order - wrongful mention of place of supply in E-Way bills - intent to evade tax or not - The High Court noted that the incorrect address mentioned in the E-Way...

7. Refund - Notification No. 17/2009-ST - While the bank realisation certificate does not mention the shipping bill number, it does mention the invoice number and date and...

8. Seeking declaration of relaxation/condonation of the procedure lapse - non-mentioning of MEIS scheme in the shipping bills at the time of export - The DGFT has rightly...

9. 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...

10. Recovery of Export benefit of RoDTEP Scheme - exports of white refined sugar - Period of dispute from 1.6.2022 to 30.11.2022 - Restricted goods or not for the said...

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. Refund claim of unutilized ITC used in making zero-rated supply of goods - Technical error / arithmetical error committed by the employee - It is settled law that the...

13. Amendment in shipping bill - amendment of reward option from 'No' to 'Yes' - rejection of request for 'No Objection Certificate' for claiming MEIS - Failure to mention...

14. Advance Authorisation Scheme - Request of the appellant for endorsing advance authorisation numbers on the free shipping bills and for issue of NOC for considering the...

15. Denial of request for conversion of free shipping bills to drawback shipping bills - No document has been examined and drawback claim has been rejected without any...