Home Highlights March 2013 Year 2013 This

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1. Refund claim - Adjustment of differential duty in refund sanctioned - adjudicating authority rightly adjusted the refund claim against the demand of differential duty - AT

2. 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...

3. Recovery of rebate claim - Adjusted rebate claims towards their existing liabilities - The High Court confirmed that the petitioner was eligible for rebate on their...

4. Demand of interest - assessee sought adjustment of refunds due to the petitioner against the outstanding demands u/s 245 - Revenue directed to adjust the refund with the...

5. Levy of redemption fine and penalty - provisional release of goods - the appellant paid entire amount of the differential duty along with interest thereon and 15% duty...

6. Seeking appropriation of refund due to it in respect of one of its units against the demand in respect of its another unit - provisional assessment - the appellant had...

7. Adjustment of refund claim (rebate claim on export of goods) with demand stayed by the CESTAT

8. Rebate / Refund of duty paid on Export Goods - Recovery of alleged excess grant of rebate - As far as availability of rebate is concerned, the notification providing for...

9. Refund of IGST - zero rated supplies - grant of refund after adjusting the differential duty drawback amount which was claimed erroneously because of mistake committed...

10. Grant of refund with interest - department seek to adjust the refund with subsequent demand - it would amount to putting a premium over the wrong act of the revenue of...

11. Duty demand - Clubbing of turnover of the Job workers - dispute regarding Valuation - dummy units or not - If the department disputed the price at which excise duty paid...

12. Adjustment of amount of the duty demanded against the EOU unit - goods manufactured in EOU sold in DTA unit - The stand of respondent no.2 cannot be accepted that even...

13. Area based exemption - The attempt to set up the Unit-II as a separate Unit on first floor of the Unit-I appears to be an attempt by the appellant company to enjoy the...

14. Computation of the interest on refund u/s 244A - the judicial proprietary demands that order of the Tribunal of earlier years must be followed and therefore we direct...

15. Adjustment of sanctioned refund towards other alleged dues - Whether the department can suo moto adjust from the sanction refund / rebate? - Section 11 of the Central...