The CESTAT Chandigarh, in a majority decision, in an appellate ...

CESTAT allows refund claim on duty paid for outward freight charges in FOR basis sales. Decision based on legal precedents. Majority Decision.

Case Laws Central Excise

May 22, 2024

The CESTAT Chandigarh, in a majority decision, in an appellate tribunal decision, allowed the appeal regarding the rejection of a refund claim for duty paid on outward freight charges. The appellant, clearing goods from their factory gate and selling on a FOR basis, was found entitled to claim a refund of central excise duty paid on freight. The tribunal, following precedents including a Larger Bench ruling and a High Court decision, held that denial of the refund was not legally sustainable. The impugned orders were set aside, allowing all appeals with consequential relief as per law.

View Source

← Previous Next →

The CESTAT Chandigarh, in a majority decision, in an appellate ...

CESTAT allows refund claim on duty paid for outward freight charges in FOR basis sales. Decision based on legal precedents. Majority Decision.

Case Laws Central Excise

May 22, 2024

You may also like:

Refund of service tax on ocean freight under reverse charge mechanism - The tribunal noted that considering this ground would amount to assessing a new refund claim...

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...

Refund claims – unjust enrichment – service tax paid under protest – refund allowed - AT

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...

Refund claim of Cenvat credit - Export - Nexus between input and output service - service tax paid on business auxiliary service - ST paid on reverse charge basis -...

100% EOU - Demand of Differential Cost Recovery Charges paid - Claim of refund of excess MOT charges paid - the finding of the Commissioner is factually wrong - Demand...

Refund of excise duty paid erroneously - When the appellant realized that he has paid excess duty thereafter he filed the refund application under Section 11B of the...

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...

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

Refund of IGST - tax paid on Ocean Freight under the reverse charge mechanism - his Court held that the levy of the IGST under the RCM on the Ocean Freight for the...

Denial of cenvat credit of service tax paid on outward freight - restriction is related to finished goods only - ST paid on outward transportation of inputs and capital...

Refund claim for the amount of CVD paid - time limitation - Duty was paid under protest or not - The appellant, an importer of silk yarn and silk fabrics, filed a refund...

ST paid on sale of space in newspaper before 1.5.06, refund allowed

The case concerns the time limit for filing a refund claim of Special Additional Duty (SAD) paid by an importer. The issue is whether the one-year limitation specified...

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...

Quick Updates: