Home Highlights April 2020 Year 2020 This

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1. Special Refund and Drawback Disposal Drive - Implementation of decision to expedite pending refund and drawback claims - Order-Instruction

2. Seeking amendment in the bills of entry - Refund of customs duty wrongly paid - The appellant imported Fitbit Wearable Devices and sought a refund after realizing...

3. Denial of refund claim - Pre mature refund claim - appellants are at liberty to file the refund claim even though the matter is still pending before the Apex Court - AT

4. Clarification regarding processing of refund claims filed by UIN entities

5. Refund of duty paid - filing of refund claim before the wrong jurisdiction - if the adjudicating authority was of the view that the appellant has not filed refund claim...

6. 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...

7. Relevant date for filing of Refund - It is settled that even if the refund claim is filed well within the time and the same is returned for want of clarification or...

8. Clarifications on implementation of GAAR provisions under the Income Tax Act, 1961

9. Clarifications for implementation of FATCA and CRS - Order-Instruction

10. Refund of duty paid - filing of refund claim before the wrong jurisdiction - if the adjudicating authority was of the view that the appellant has not filed refund claim...

11. Adjustment of Demand with the Refund while objections were pending - The High Court held that, the respondents do not dispute that the objections tendered by the...

12. Refund claim - order of assessment in appeal not challenged - The Tribunal acknowledged the appellants' arguments regarding the contractual agreement and the price...

13. 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...

14. 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...

15. Refund of service tax - commercial and industrial construction service - time limitation - since the claim for refund is based on the decision of the Delhi High Court in...