Home Highlights February 2013 Year 2013 This

You may also like:

1. Refund of 4% of Special Additional Duty (ADC/SAD) - CA’s certificate produced by the appellant fulfills the requirements and is sufficient to come to the conclusion...

2. Input tax credit (ITC) on Basic Customs Duty (BCD), Countervailing Duty (CVD) and Special Additional Duty (SAD) - In case of the Applicant, Basic Customs Duty (BCD),...

3. Refund of SAD - The appellant, a trader, imported goods and claimed a refund on the paid Special Additional Duty (SAD). However, the refund claims were rejected by the...

4. Refund of SAD - The tribunal noted that the Adjudicating Authority had accepted the CA Certificate in support of the refund claim for some Bills of Entry but had...

5. Refund of 4% Additional Duty of Customs (4% CVD) - 'Cost Accountants' in addition to 'Chartered Accountants' authorized to issue certificate.

6. Refund of CVD and Special Additional Duty (SAD) - claim were rejected on the ground that DEPB scrips cannot be re- credited - After granting exemption subject to certain...

7. Refund of 4% Additional Duty of Customs (4% CVD / SAD) - the facility of waiver of pre-audit in case of ACP clients is discontinued - The refund claims shall, however,...

8. Denial of refund of Special Additional Customs Duty - period of one year for filing refund claim of SAD is to be counted from the date of finalization of provisional...

9. Rejection of refund claim - On one hand the department is accepting CAS 4 certificates for inter unit transfer clearances and on the other hand rejecting the refund...

10. Cenvat credit on the Special Additional Duty (SAD) - SAD paid by them by debiting under Target Plus scheme - Cenvat credit is available in respect of the SAD debited in...

11. Verification Certificate - Certificate under provisions of rule 114(4) of Income Tax Rules, 1962

12. Eligibility of refund of 4% Special Additional Duty (SAD) - petitioner is put to financial hardship and because of the competitive market, the non-grant of refund would...

13. Denial of refund claim of SAD - Invoices did not contain certificate stating no credit of additional duty of customs levied u/s 3(5) of Customs Act, 1975 shall be...

14. Refund claim of SAD - Principles of Unjust Enrichment - Scope of CA certificate - Refund already sanctioned by the lower authorities - Merely stating that ‘the review...

15. Seeks to prescribe rates of Special Additional Excise Duty for exports of petrol and diesel - Notification