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1. Refund of the excise duty on goods returned to factory - Valuation - the submission on behalf of the assessee that the returned goods may be treated as a raw material...

2. Assessee was entitled to claim CENVAT credit in respect of the cess paid as additional duty (CVD) on raw sugar imported under the Sugar Cess Act of 1982 read with...

3. Import duty increased on all types of sugar under tariff head 1701, [Raw sugar, Refined or White sugar, Raw sugar if imported by bulk consumer] from the present 50% to...

4. Seeking refund of amount debited from the MEIS scrips issued to the petitioner in cash - What is the duty to be imposed on the imported goods first be calculated and...

5. 100% EOU - demand of customs duty on the raw material imported duty free - removal of finished goods in DTA without having any permission from the Development...

6. Sugar cess - effect of increase in levy of sugar cess after clearance of sugar from the factory - the increased levy of Sugar Cess, after the date of clearance from the...

7. Education Cess - Sugar cess levied under Sugar Cess Act, 1982 was not a duty of excise for the purpose of levy of Education Cess - AT

8. Refund of duty (sugar cess) paid - The issue in the said demand notice also relates to eligibility of Cenvat credit on sugar cess and when the same has already been...

9. Sugar Cess though levied as duty of Excise, the said Cess is not levied by Ministry of Finance and by relying upon the said Board of Circular dated 10.08.2004, Sugar...

10. Refund of education cess and higher education cess - whether the education cess and higher education cess which were paid along with the excise duty was also liable to...

11. Cenvat credit on Sugar Cess - Rule 3 - there is no mention of credit that can be availed by a manufacturer on the Sugar Cess, paid under the Sugar Cess Act, 1982. -...

12. Refund claim of customs duty - short landing of the imported goods - This is not a case for remission of duty but is a case of application for refund on the ground that...

13. 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...

14. 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...

15. Refund claim in respect of excess paid duty - proceeding of rebate and proceeding of refund are two different proceedings - appellant have rightly claimed the refund of...